FAJ: FINANCE & ACCOUNTING JOURNAL
Chair Person
Dr. Bobby W.
Saputra, SE, M.Ak, Ak
(Harapan Bangsa Business School, Bandung)
Chief Editor
Dr. Samuel P.D.
Anantadjaya, BSc, MBA, MM
(International
University Liaison Indonesia, Tangerang)
Members of the Editorial Board
Irma M.
Nawangwulan, MBA, CPM
(International University Liaison Indonesia, Tangerang)
Fitriyah Nurhidayah, MSi (Universitas Pembangunan Jaya, Tangerang)
Dr. Endang Pitaloka, ME
(Universitas Pembangunan Jaya, Tangerang)
Dr. Munawaroh, MM
(Swiss German University, Tangerang)
Members of Independent Reviewers
Prof. Rafael H. Barros (Universidad Complutense de Madrid, Spain)
Prof. Paulo CC Rodrigues (Ciencia e Technologia de Sao Paulo, Brazil)
Prof. Eric J.
Nasution, PhD
(Swiss German University, Tangerang)
Dr. Gustian
Djuanda, MM
(Universiti Utara Malaysia, Kedah, Malaysia)
Dr. Tasya
Aspiranti, MSi
(Universitas Islam Bandung, Bandung)
Dr. Kornel
Munthe, MSi
(Universitas Santo Thomas, Medan)
Ir. Nurul
Jannah, MM, PhD
(Ministry of Environment, Jakarta)
Dr. Erwin
Suryadi, MBA
(House of Representative, Jakarta)
Dr. Ir. Achmad Faisal, MBA (Telkom Australia, Sydney,
Australia)
Dr. M. Sienly
Veronica, MM
(Universitas Kristen Maranatha, Bandung)
Dr. Laura Lahindah, MM (Harapan Bangsa Business School, Bandung)
Dr. Satiri, MBA (International University Liaison Indonesia, Tangerang)
Drs. Bambang Rismadi, MSi, Ak (STIE Ekuitas, Bandung)
Drs. Bambang Rismadi, MSi, Ak (STIE Ekuitas, Bandung)
Rachmat Tri Yuli
Yanto, MM
(Politeknik Pos, Bandung)
Amelia Setiawan, M.Ak, Ak, CISA
(Universitas Katolik Parahyangan, Bandung)
Steve Wisnu Setiadi, MBA
(Toshiba America Information Systems, USA)
Okto M. Karseno MAF
(PT. Kang Guru Beruang, Tangerang)
Feranita Lan, MBA, MRes, PhD (Taylor University, Malaysia)
Nurasongko
Hendradjati, MIB (TreeFlo Global, Jakarta)
Alvin K. Tedjo, MAF
(Bank of Nova Scotia, Singapore)
Widya Granita, MM (PT. Telekomunikasi Selular, Jakarta)
Brian McNerney,
BA
(Marine Bank, Wisconsin, USA)
Technical Secretary
Devita Febianti,
S.Kom.
(Harapan Bangsa Business School, Bandung)
Aditya N Putra, M.Par (PT. Tutup Panci Indonesia, Tangerang)
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