Editorial Team

Editor-in-Chief: 
Associate Professor Ahmad Juliana, Ph.D,  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 Cahyaningrum, S.E., M.S.M, Universitas Borneo Tarakan, Indonesia
Agus Tri Darmawanto, S.E., M.E, Universitas Borneo Tarakan, Indonesia 

Mitra Bestari/Reviewers:
Dr. Claudia Wanda Melati Korompis, SE.,MSA.,Ak., Universitas Sam Ratulangi, Indonesia
Dr. Marten Puyo, S.E., M.Ak,  Universitas Ichsan Gorontalo, Indonesia
Dr. Musnaini, S.E., M.M, Universitas Jambi, Indonesia
Evi Selvi, S.E., M.M., M.H, Universitas Singaperbangsa Karawang, Indonesia
Dr. Marso, S.E., M.Si., M.H, Sekolah Tinggi Ilmu Ekonomi Bulungan, Indonesia