Editorial Team
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