Advisory Board
Dr. H. Nurus Sjamsi SE, MM, STIE Pancasetia Banjarmasin
Dr. Hj. Noor Ritawaty, MM, STIE Pancasetia Banjarmasin
Dr. Sutrisno, SE, MM, STIE Pancasetia Banjarmasin

Editor in Chief
Dr. Anthonius JK., SE, MM, STIE Pancasetia Banjarmasin

Editorial Board
Darti Djuharni STIE Malang Kucecwara
Erna Pasanda Universitas Kristen Indonesia Paulus (UKI-Paulus) Makassar
Sepky Mardian  STEI SEBI Ciputat
Abu Amar Fauzi STIE Perbanas Surabaya
Erna Andajani (Universitas Surabaya

Managing Editor
Lukman Dwi Adisetia, SS, SE, Ak, STIE Pancasetia Banjarmasin

Managing OJS
Hardika Muhammad Fatih, S.Kom, STIE Pancasetia Banjarmasin