Jurnal Akuntansi Kontemporer is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Publisher Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 48A. Surabaya, 60265 Jawa Timur– Indonesia, Email: jako@ukwms.ac.id p-ISSN 2085-1189 e-ISSN 2685-9971