Nurul Dwi Setiami Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Gedung L2 Lt. 2 Kampus Sekaran, Gunungpati, Semarang, 50229, Indonesia
Badingatus Solikhah Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Gedung L2 Lt. 2 Kampus Sekaran, Gunungpati, Semarang, 50229, Indonesia