Sumiyana, Dr.,  M.Si., Ak., CA.
                    
                                                    COMMERCE, MANAGEMENT, TOURISM AND SERVICES/ INFORMATION SYSTEM/ ACCOUNTING, AUDITING AND ACCOUNTABILITY
                                             
                    
                    
                        
                        Faculty of Economics and Business                    
                    
                        
                        Faculty of Economics, Universitas Gadjah Mada, Jl.                    
                    
                        
                        https://acadstaff.ugm.ac.id/sumiyana                    
                    
                        
                        sumiyana@ugm.ac.id