Dewi Nurjannah [1] ; Ery Tri Djatmika Rudijanto Wahyu Wardhana [2] ; Puji Handayati [3] ; Agung Winarno [4] ; Muhammad Jihadi [5] [1] Student in Doctoral of Management, Universitas Negeri Malang Indonesia [2] Doctor in Economics Education, Universitas Negeri Malang Indonesia [3] Doctor in Accounting, Universitas Negeri Malang Indonesia [4] Doctor in Management, Universitas Negeri Malang Indonesia [5] Doctor in Management, University of Muhammadiyah Malang Indonesia Localización: Journal of...