EDITORIAL TEAM

Editors-in-Chief

Associate Professor Ahmad Jualiana, P.hD, Universitas Borneo Tarakan, Indonesia

Editors Boards

Dr. Riyans Ardiansyah. S.E., Ak., M.Si., Akt, Universitas Borneo Tarakan, Indonesia
Dr. Syahran, S.E., M.Sc, Universitas Borneo Tarakan, Indonesia
Iqrima Mas Mappangile, S.E., M.Ak, Universitas Borneo Tarakan, Indonesia
Nizhamuddin AB, S.E., M.M, Universitas Borneo Tarakan, Indonesia
Associate Professor Dr. Suddin Lada, Universiti Malaysia Sabah, Malaysia
Dr. Rudy Ansar, Universiti Malaysia Sabah, Malaysia
Associate Professor Dr. Tinik Sugiati, S.Pd., M.M, Universitas Borneo Tarakan, Indonesia
Widyastuti Cahyanigrum,, S.E., M.S.M, Universitas Borneo Tarakan, Indonesia
Agus Tri Darmawanto, S.E., M.E, Universitas Borneo Tarakan, Indonesia

Academic Board Members

Dr. Claudia WAnda Melati Korompis, Sam Ratulangi University, Indonesia.
Dr. Marten Puyo, SE.,M.Ak, Universitas Ichsan Gorontalo, Indonesia