Rahmat Saleh
* Corresponding Author
https://scholar.google.com/citations?view_op=list_works&hl=id&hl=id&user=dcj07awAAAAJ

Universitas Ahmad Dahlan
Indonesia

Saleh, Rahmat holds the position of Lecturer and Researcher at/in Universitas Ahmad Dahlan. He earned their Master of Economic Development (M.Ec.Dev.) in 2022 in Master in Development Economics from Universitas Gadjah Mada, and their Bachelor of Economics (S.E.) in 2019 in Economic Development Study Program from Universitas Ahmad Dahlan. Their research interests include Public Economics and Asset Management. They have published in BALANCE: Economic, Business, Management and Accounting Journal, Simki Economic Journal and Widya Cipta: Journal of Secretarial and Management, Journal of Economics Research and Social Sciences, JICS: Journal Of International Community Service, Journal of Advances in Accounting, Economics, and Management, JAMPE (Journal of Asset Management and Public Economy), Journal of Asset Management and Valuation.

Author’s contact detail: Address: Jln. Kapas No. 9, Semaki Yogyakarta Indonesia 55166; phone number: - ; Email: rahmat@ep.uad.ac.id

Nurafifah Wulandari
Universitas Gadjah Mada
Indonesia

Wulandari, Nurafifah holds the position of Alumni at/in Universitas Gadjah Mada. She earned their Magistes Sains of Accounting (M.Sc.) in 2022 in Master of Science in Accounting from Universitas Gadjah Mada, and their Bachelor of Economics (S.E.) in 2019 in Accounting Study Program from Universitas Ahmad Dahlan. Their research interests include Sustainability Report, Sustainable development goals (SDGs) and Enviromentarl, Social, and Governance (ESG). They have published in Accounting, Auditing & Information Research Media, Simki Economic Journal and Widya Cipta: Journal of Secretarial and Management.

Author’s contact detail: Address: Jln. Nusantara, Kampus UGM, Bulaksumur, Yogyakarta Indonesia 55281; phone number: - ; Email: nurafifahwu- landari96@mail.ugm.ac.id