Nadim Fernando Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Gedung L2 Lantai 1 Sekaran Gunungpati Semarang 50229, Indonesia Indonesia
Fachrurrozie Fachrurrozie Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Gedung L2 Lantai 1 Sekaran Gunungpati Semarang 50229, Indonesia