Editor in Chief

Nurcahyono S.E.,M.S.A.,CSRS, (Scopus ID: 57222015255) Universitas Muhammadiyah Semarang, Indonesia

Managing Editor

Ida Kristiana, S.E., M.Si., (SINTA ID: 6197969) Universitas Muhammadiyah Semarang, Indonesia

Editorial Boards Members

Dr. Andwiani Sinarasri, S.E., M.Si., (SINTA ID: 6669179) Universitas Muhammadiyah Semarang, Indonesia
Dr. Estu Widarwati, S.E., M.Si., CRA., (SINTA ID : 6029301) Department of Management, Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Indonesia
Dr. Fatmasari Sukesti, S.E., M.Si., (SINTA ID: 6661278) Universitas Muhammadiyah Semarang, Indonesia
Dr. Hardiwinoto, S.E., M.Si., (SINTA ID: 6199554) Universitas Muhammadiyah Semarang, Indonesia
Dr. Yeni Priatna Sari, M.Si., Ak., CA., (SINTA ID : 6013389) Department of Accounting, Politeknik Harapan Bersama, Indonesia
Alif Ilham Akbar, S.E., M.S.A., CSRS., CSRA., (SINTA ID: 6700332) Sekolah Tinggi Ilmu Ekonomi Al-Madani Bandar Lampung, Indonesia
Alvianita Gunawan Putri, S.E., M.Acc., Ak., CA., (SINTA ID : 6763002) Department of Accounting, Politeknik Negeri Semarang, Indonesia
Alwiyah, S.E., M.Si., (SINTA ID: 6659883) Universitas Muhammadiyah Semarang, Indonesia, Indonesia
Asepma Hygi Prihastuti, S.E., M.Ak., Ak., CA., (SINTA ID : 6138473) Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Persada Bunda, Indonesia
Ayu Noviani Hanum, S.E., M.Si,. Akt., (SINTA ID: 6197959) Universitas Muhammadiyah Semarang, Indonesia
Dian Friantoro, S.E., M.A., (SINTA ID : 6789602) Department of Sharia Economics, Universitas Siliwangi, Indonesia
Eliza Noviriani, S.E., M.S.A., (SINTA ID : 6706151) Department of Accounting, Politeknik Negeri Sambas, Indonesia
Erik Nugraha, S.E., M.Ak., (SINTA ID : 6003484) Department of Accounting, Universitas Sangga Buana, Indonesia
Erna Fitri Komariyah, S.Ak., M.Sc., (SINTA ID : 6742831) Department of Accounting, Universitas Teknologi Yogyakarta, Indonesia
Ida Ayu Nyoman Yuliastuti, S.E., M.Si., (SINTA ID : 6006029) Department of Accounting, Universitas Mahasaraswati Denpasar, Indonesia
Ikrar Genidal Riadil, B.Ed., B.SEd., M.A., (GOOGLE SCHOLAR ID : mm8_zYkAAAAJ), Prince of Songkla University, Thailand
Imam Hadiwibowo, S.E., M.Ak., (SINTA ID : 6700032) Department of Accounting, Universitas Muhammadiyah Cirebon, Indonesia
Imam Hidayat, S.E., M.Ak., (SINTA ID : 6733421) Department of Accounting, Universitas Muhammadiyah Tangerang, Indonesia
Kasir, S.E., M.Ak., Ak., CA., BKP., ASEA., CPA., (SINTA ID : 6647700) Department of Accounting, Universitas Indonesia Membangun, Indonesia
Mohammad Ridwan, S.E., M.Ak., Ak., (SINTA ID : 6756125) Department of Accounting, Universitas Muhammadiyah Semarang, Indonesia
Muhammad Nur Abdi, S.E., M.M., (SINTA ID : 6340334) Department of Management, Universitas Muhammadiyah Makassar, Indonesia
Muhammad Ramadhan Slamet, S.E., M.Acc., (SINTA ID : 6717240) Department of Accounting, Politeknik Negeri Batam, Indonesia
R. Ery Wibowo Agung Santosa, S.E., M.Si., Ak., CA., (SINTA ID : 5998437) Universitas Muhammadiyah Semarang, Indonesia
Riyadi Aprayuda, S.E., M.Ak., (SINTA ID : 6798560) Department of Accounting, Politeknik Negeri Batam, Indonesia
Rizqy Aiddha Yuniawati, S.A., Ak., M.Acc., (SINTA ID : 6721099) Department of Accounting, Universitas Airlangga, Indonesia
Santi Susanti, S.Pd., M.Akt., (SINTA ID : 6024189) Department of Economics Education, Universitas Negeri Jakarta, Indonesia
Siti Nur Azizah, S.E., M.Si., (SINTA ID : 6199315) Department of Accounting, Universitas Muhammadiyah Purwokerto, Indonesia
Wahyu Junaedi, S.E., M.S.A., (SINTA ID: 6679532) Department of Accounting, STIE Madani Balikpapan, Indonesia
Yerisma Welly, S.E., M.Ak., (SINTA ID : 6790172) Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Sultan Agung, Indonesia

Editorial Assistant

Nurul Diah Anyta, S.I.Kom., Universitas Muhammadiyah Semarang, Indonesia
Awaningtyas Apta Anargya, S.Ak., Universitas Muhammadiyah Semarang, Indonesia

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang  ISSN 2087-2836 (print) | ISSN 2580-9482 (online) Organized by Department of Accounting, Faculty of Economic and Business, Universitas Muhammadiyah Semarang, Semarang, Indonesia Published by Program Studi Akuntansi Universitas Muhammadiyah Semarang W : https://jurnal.unimus.ac.id/index.php/MAX E : [email protected], [email protected]

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang is licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.