Editor in-Chief

Andri Nurtantiono, STIE Surakarta

Managing Editor

Ari Susanti, STIE Surakarta

Editors

Heny Kurnianingsih, STIE Surakarta

Elia Ardyan, STIE Surakarta

Ismunawan, STIE Surakarta

Pardi, STIE Surakarta

Editorial Assistant

Arif Farida, STIE Surakarta