Syaiful Ali
* Corresponding Author
Accounting Department Faculty of Economics and Business Universitas Gadjah Mada
Indonesia

is an Associate Professor at the Accounting Department, Faculty of Economics and Business, Gadjah Mada University. He earned his bachelor's degree in 2000 in the field of Accounting from the Faculty of Economics and Business, Gadjah Mada University. He earned a Master of Information Systems degree in 2005 and a Ph.D. degree in Accounting Information Systems, in 2013, both from the School of Business, the University of Queensland, Australia. In 2021 and 2022, he received Digital Leadership Award from the Ministry of Communication and Information Technology of the Indonesia Republic to take executive education short courses at Harvard Kennedy School, Harvard University, and Cornell University, respectively. His research interests include information technology governance, accounting information systems, e-government, accounting education, and corporate governance. He has published research papers in many academic journals, such as the Gadjah Mada International Journal of Business, Journal of Information Systems, Information System Frontiers, Accounting Education, Journal of Global Information Management, International Journal of Accounting Information Systems, and the Australian Journal of Management.

Billy Simboh
PT Freeport Indonesia, Indonesia
Indonesia

Graduated from Klabat University, Indonesia (BS inAccounting) in 2016 and Gadjah Mada University (MSc in Accounting) in 2019. Currently, Billy works at Contract and Compliance Department, Supply Chain Management Division, PT Freeport Indonesia. His research interests are business, behavioral accounting, management accounting, and financial technology issues. Billy is a founder of DiseminasiKita, a social enterprise platform for knowledge sharing for people in the eastern provinces of Indonesia.

Author’s contact detail: Contract and Compliance department, PT Freeport Indonesia, Kuala Kencana, Papua 99920. Mobile phone number: +6281354174818

Ulfa Rahmawati
Politeknik Negeri Madiun, Indonesia
Indonesia

graduated from Sebelas Maret University, Indonesia (BS in Accounting) in 2016 and Gadjah Mada University (MSc in Accounting) in 2019. Currently, Ulfa serves as a lecturer at Madiun State Polytechnic, Madiun, East Java, Indonesia. Her research interests are financial accounting, Islamic economics and business, and financial technology.

Author’s contact detail: Accounting Department, Madiun State Polytechnic, Madiun 63162, East Java. Mobile Phone Number: 085706387853