Atika Sukma Winata Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Gedung L2, Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229 Indonesia
Indah Anisykurlillah Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Gedung L2, Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229 Indonesia