1. Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, semarang, Indonesia
2. Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang, semarang, Indonesia
3. Department of Islamic Economics and Finance, Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, semarang, Indonesia
4. Department of Accounting, Faculty of Economics, Universitas Negeri Jakarta, semarang, Indonesia