{"id":2342,"date":"2021-06-21T13:38:55","date_gmt":"2021-06-21T06:38:55","guid":{"rendered":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/?page_id=2342"},"modified":"2026-08-10T11:18:27","modified_gmt":"2026-08-10T04:18:27","slug":"human-resources","status":"publish","type":"page","link":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/about-us-1\/human-resources\/","title":{"rendered":"Human Resources"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"932\" height=\"1243\" title=\"54b2d199-7aa8-440b-8783-ea96f600ed88\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/54b2d199-7aa8-440b-8783-ea96f600ed88-e1786331645616.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/54b2d199-7aa8-440b-8783-ea96f600ed88-e1786331645616.png\" alt class=\"lazyload img-responsive wp-image-6503\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27932%27%20height%3D%271243%27%20viewBox%3D%270%200%20932%201243%27%3E%3Crect%20width%3D%27932%27%20height%3D%271243%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/54b2d199-7aa8-440b-8783-ea96f600ed88-e1786331645616-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/54b2d199-7aa8-440b-8783-ea96f600ed88-e1786331645616-400x533.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/54b2d199-7aa8-440b-8783-ea96f600ed88-e1786331645616-600x800.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/54b2d199-7aa8-440b-8783-ea96f600ed88-e1786331645616-800x1067.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/54b2d199-7aa8-440b-8783-ea96f600ed88-e1786331645616.png 932w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#ef9a3d;--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/535\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Dr. Sri Sumaryati, S.Pd., M.Pd. <\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-1\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting Lessons<\/small><\/p>\n<p><strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0029126909.asm\">UNS IRIS 1103<\/a>, <a href=\"https:\/\/scholar.google.com\/citations?user=Y1JpSaQAAAAJ\">Google Scholar<\/a>, <a href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/about-us\/human-resources\/\">Sinta<\/a>, <a href=\"https:\/\/www.scopus.com\/authid\/detail.uri?authorId=57202209725\">Scopus<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Sri-Sumaryati-S.Pd_.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\"><img decoding=\"async\" width=\"987\" height=\"1318\" title=\"94ce9072-7123-49b2-a2e4-83b71aeff3e4\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/94ce9072-7123-49b2-a2e4-83b71aeff3e4-e1786331733763.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/94ce9072-7123-49b2-a2e4-83b71aeff3e4-e1786331733763.png\" alt class=\"lazyload img-responsive wp-image-6504\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27987%27%20height%3D%271318%27%20viewBox%3D%270%200%20987%201318%27%3E%3Crect%20width%3D%27987%27%20height%3D%271318%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/94ce9072-7123-49b2-a2e4-83b71aeff3e4-e1786331733763-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/94ce9072-7123-49b2-a2e4-83b71aeff3e4-e1786331733763-400x534.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/94ce9072-7123-49b2-a2e4-83b71aeff3e4-e1786331733763-600x801.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/94ce9072-7123-49b2-a2e4-83b71aeff3e4-e1786331733763-800x1068.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/94ce9072-7123-49b2-a2e4-83b71aeff3e4-e1786331733763.png 987w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#333c4e;--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/265\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Dr. Sudiyanto, M.Pd.<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Education Evaluation<br \/>\n<\/small><br \/>\n<strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0017025704.asm\">UNS IRIS 1103,<\/a><\/small><small> <a href=\"https:\/\/scholar.google.com\/citations?user=ojVlaDkAAAAJ\">Google Scholar,<\/a> <a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6646370\">Sinta,<\/a> <a href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/about-us\/human-resources\/\">Scopus<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Sudiyanto-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-none\"><img decoding=\"async\" width=\"944\" height=\"1260\" title=\"a64e045a-ee84-42e7-9b10-40a2a45c7c6c\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/a64e045a-ee84-42e7-9b10-40a2a45c7c6c-e1786326929264.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/a64e045a-ee84-42e7-9b10-40a2a45c7c6c-e1786326929264.png\" alt class=\"lazyload img-responsive wp-image-6494\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27944%27%20height%3D%271260%27%20viewBox%3D%270%200%20944%201260%27%3E%3Crect%20width%3D%27944%27%20height%3D%271260%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/a64e045a-ee84-42e7-9b10-40a2a45c7c6c-e1786326929264-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/a64e045a-ee84-42e7-9b10-40a2a45c7c6c-e1786326929264-400x534.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/a64e045a-ee84-42e7-9b10-40a2a45c7c6c-e1786326929264-600x801.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/a64e045a-ee84-42e7-9b10-40a2a45c7c6c-e1786326929264-800x1068.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/a64e045a-ee84-42e7-9b10-40a2a45c7c6c-e1786326929264.png 944w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#ef9a3d;--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/267\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Prof. Dr. Susilaningsih, M.Bus.<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Entrepreneurship<\/small><\/p>\n<p><strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0030055906.asm\">UNS IRIS 1103, <\/a><\/small><small><a href=\"https:\/\/scholar.google.com\/citations?user=MFfmRgQAAAAJ\">Google Scholar, <\/a> <a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6652260\">Sinta, <\/a> <a href=\"https:\/\/www.scopus.com\/authid\/detail.uri?authorId=57202208964\">Scopus<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Susilaningsih-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-none\"><img decoding=\"async\" width=\"987\" height=\"1318\" title=\"Prof._Dr.Siswandari__M.Stats-195902011985032002-removebg-preview-1\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Prof._Dr.Siswandari__M.Stats-195902011985032002-removebg-preview-1-1-e1786326984514.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Prof._Dr.Siswandari__M.Stats-195902011985032002-removebg-preview-1-1-e1786326984514.png\" alt class=\"lazyload img-responsive wp-image-6490\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27987%27%20height%3D%271318%27%20viewBox%3D%270%200%20987%201318%27%3E%3Crect%20width%3D%27987%27%20height%3D%271318%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Prof._Dr.Siswandari__M.Stats-195902011985032002-removebg-preview-1-1-e1786326984514-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Prof._Dr.Siswandari__M.Stats-195902011985032002-removebg-preview-1-1-e1786326984514-400x534.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Prof._Dr.Siswandari__M.Stats-195902011985032002-removebg-preview-1-1-e1786326984514-600x801.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Prof._Dr.Siswandari__M.Stats-195902011985032002-removebg-preview-1-1-e1786326984514-800x1068.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Prof._Dr.Siswandari__M.Stats-195902011985032002-removebg-preview-1-1-e1786326984514.png 987w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#ef9a3d;--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/160\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Prof. Dr. Siswandari, M.Stats.<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Statistics<\/small><\/p>\n<p><strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0001025910.asm\">UNS IRIS 1103, <\/a><\/small><small><a href=\"https:\/\/scholar.google.com\/citations?user=MFfmRgQAAAAJ\">Google Scholar, <\/a> <a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6652260\">Sinta, <\/a> <a href=\"https:\/\/www.scopus.com\/authid\/detail.uri?authorId=57202217845\">Scopus<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-4 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Siswandari-_-UNS-Expert_compressed.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-8 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-none\"><img decoding=\"async\" width=\"1016\" height=\"1356\" title=\"40578490-001c-438e-b9b5-e85ec5a47297(2)\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/40578490-001c-438e-b9b5-e85ec5a472972-e1786330914375.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/40578490-001c-438e-b9b5-e85ec5a472972-e1786330914375.png\" alt class=\"lazyload img-responsive wp-image-6498\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271016%27%20height%3D%271356%27%20viewBox%3D%270%200%201016%201356%27%3E%3Crect%20width%3D%271016%27%20height%3D%271356%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/40578490-001c-438e-b9b5-e85ec5a472972-e1786330914375-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/40578490-001c-438e-b9b5-e85ec5a472972-e1786330914375-400x534.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/40578490-001c-438e-b9b5-e85ec5a472972-e1786330914375-600x801.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/40578490-001c-438e-b9b5-e85ec5a472972-e1786330914375-800x1068.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/40578490-001c-438e-b9b5-e85ec5a472972-e1786330914375.png 1016w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-9 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#ef9a3d;--awb-font-size:15px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:15;--minFontSize:15;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/892\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Prof. Dr. E. Muhtar, S.Pd., M.Si., CFRA.<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<\/small><\/p>\n<p><strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0031126637.asm\">UNS IRIS 1103, <\/a><\/small><small><a href=\"https:\/\/scholar.google.com\/citations?user=5wAUCS8AAAAJ\">Google Scholar, <\/a> <a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6624514\">Sinta, <\/a><a href=\"https:\/\/www.scopus.com\/authid\/detail.uri?authorId=60009259300\">Scopus<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-5 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-E.-Muhtar-S.Pd_.-M.Si_.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-10 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-none\"><img decoding=\"async\" width=\"992\" height=\"1323\" title=\"243ad766-63f7-4251-b072-061fc0e9ae99\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/243ad766-63f7-4251-b072-061fc0e9ae99-e1786331789676.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/243ad766-63f7-4251-b072-061fc0e9ae99-e1786331789676.png\" alt class=\"lazyload img-responsive wp-image-6497\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27992%27%20height%3D%271323%27%20viewBox%3D%270%200%20992%201323%27%3E%3Crect%20width%3D%27992%27%20height%3D%271323%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/243ad766-63f7-4251-b072-061fc0e9ae99-e1786331789676-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/243ad766-63f7-4251-b072-061fc0e9ae99-e1786331789676-400x533.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/243ad766-63f7-4251-b072-061fc0e9ae99-e1786331789676-600x800.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/243ad766-63f7-4251-b072-061fc0e9ae99-e1786331789676-800x1067.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/243ad766-63f7-4251-b072-061fc0e9ae99-e1786331789676.png 992w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-11 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#ef9a3d;--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/894\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Dr. Sohidin, S.E., M.Si., Akt.<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-line-height:27px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<\/small><\/p>\n<p><strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0028017205.asm\">UNS IRIS 1103, <\/a><a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6655466\">Sinta<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-6 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Sohidin-S.E.-M.Si_.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-12 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-none\"><img decoding=\"async\" width=\"994\" height=\"1327\" title=\"b514feb1-eb47-4ff6-b622-173da7af86cd\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b514feb1-eb47-4ff6-b622-173da7af86cd-e1786331466341.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b514feb1-eb47-4ff6-b622-173da7af86cd-e1786331466341.png\" alt class=\"lazyload img-responsive wp-image-6500\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27994%27%20height%3D%271327%27%20viewBox%3D%270%200%20994%201327%27%3E%3Crect%20width%3D%27994%27%20height%3D%271327%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b514feb1-eb47-4ff6-b622-173da7af86cd-e1786331466341-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b514feb1-eb47-4ff6-b622-173da7af86cd-e1786331466341-400x534.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b514feb1-eb47-4ff6-b622-173da7af86cd-e1786331466341-600x801.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b514feb1-eb47-4ff6-b622-173da7af86cd-e1786331466341-800x1068.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b514feb1-eb47-4ff6-b622-173da7af86cd-e1786331466341.png 994w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-13 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-13 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/546\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong> Jaryanto, S.Pd., M.Si. <\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-14 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<\/small><\/p>\n<p><strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0009097605.asm\">UNS IRIS 1103, <\/a><\/small><small><a href=\"https:\/\/scholar.google.com\/citations?user=9S4tmKIAAAAJ\">Google Scholar<\/a>, <a href=\"https:\/\/orcid.org\/https:\/\/orcid.org\/0009-0008-0559-6495\">ORCID, <\/a> <a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6677179\">Sinta<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-7 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Jaryanto-S.Pd_.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-14 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-8 hover-type-none\"><img decoding=\"async\" width=\"1035\" height=\"1380\" title=\"6ae9d647-9a5e-4de8-8d8d-b948ba89d22f\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/6ae9d647-9a5e-4de8-8d8d-b948ba89d22f-e1786331537696.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/6ae9d647-9a5e-4de8-8d8d-b948ba89d22f-e1786331537696.png\" alt class=\"lazyload img-responsive wp-image-6501\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271035%27%20height%3D%271380%27%20viewBox%3D%270%200%201035%201380%27%3E%3Crect%20width%3D%271035%27%20height%3D%271380%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/6ae9d647-9a5e-4de8-8d8d-b948ba89d22f-e1786331537696-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/6ae9d647-9a5e-4de8-8d8d-b948ba89d22f-e1786331537696-400x533.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/6ae9d647-9a5e-4de8-8d8d-b948ba89d22f-e1786331537696-600x800.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/6ae9d647-9a5e-4de8-8d8d-b948ba89d22f-e1786331537696-800x1067.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/6ae9d647-9a5e-4de8-8d8d-b948ba89d22f-e1786331537696.png 1035w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-15 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-15 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/1624\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Lies Nurhaini, S.Pd., M.Si.<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-16 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<\/small><\/p>\n<p><strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-6832.asm\">UNS IRIS 1103, <\/a><\/small><small><a href=\"https:\/\/scholar.google.com\/citations?user=ArxcUD0AAAAJ\">Google Scholar, <\/a> <a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6781001\">Sinta<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-8 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Lies-Nurhaini-S.Pd_.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-16 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-9 hover-type-none\"><img decoding=\"async\" width=\"985\" height=\"1313\" title=\"c207a381-2f7a-4223-9ab5-3aba28604238\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/c207a381-2f7a-4223-9ab5-3aba28604238-e1786332219869.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/c207a381-2f7a-4223-9ab5-3aba28604238-e1786332219869.png\" alt class=\"lazyload img-responsive wp-image-6507\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27985%27%20height%3D%271313%27%20viewBox%3D%270%200%20985%201313%27%3E%3Crect%20width%3D%27985%27%20height%3D%271313%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/c207a381-2f7a-4223-9ab5-3aba28604238-e1786332219869-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/c207a381-2f7a-4223-9ab5-3aba28604238-e1786332219869-400x533.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/c207a381-2f7a-4223-9ab5-3aba28604238-e1786332219869-600x800.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/c207a381-2f7a-4223-9ab5-3aba28604238-e1786332219869-800x1066.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/c207a381-2f7a-4223-9ab5-3aba28604238-e1786332219869.png 985w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-17 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-17 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/898\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong> Elvia Ivada, SE., M.Si., CA. <\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-18 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<br \/>\n<\/small><br \/>\n<strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0028077404.asm\">UNS IRIS 1103,<\/a> <\/small><small><a href=\"https:\/\/scholar.google.com\/citations?user=iIjhaqYAAAAJ\">Google Scholar,<\/a> <a href=\"https:\/\/www.scopus.com\/authid\/detail.uri?authorId=57218795655\">Scopus<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-9 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Elvia-Ivada-S.E.-M.Si_.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-18 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-10 hover-type-none\"><img decoding=\"async\" width=\"1033\" height=\"1378\" title=\"03052255-d000-4575-a211-1ad79754c9b5\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/03052255-d000-4575-a211-1ad79754c9b5-e1786332277407.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/03052255-d000-4575-a211-1ad79754c9b5-e1786332277407.png\" alt class=\"lazyload img-responsive wp-image-6508\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271033%27%20height%3D%271378%27%20viewBox%3D%270%200%201033%201378%27%3E%3Crect%20width%3D%271033%27%20height%3D%271378%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/03052255-d000-4575-a211-1ad79754c9b5-e1786332277407-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/03052255-d000-4575-a211-1ad79754c9b5-e1786332277407-400x534.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/03052255-d000-4575-a211-1ad79754c9b5-e1786332277407-600x800.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/03052255-d000-4575-a211-1ad79754c9b5-e1786332277407-800x1067.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/03052255-d000-4575-a211-1ad79754c9b5-e1786332277407.png 1033w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-19 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-19 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/898\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Dr. Nurhasan Hamidi, SE., M.Sc., CA. <\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-20 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<br \/>\n<\/small><br \/>\n<strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0028077404.asm\">UNS IRIS 1103,<\/a> <\/small><small><a href=\"https:\/\/scholar.google.com\/citations?user=iIjhaqYAAAAJ\">Google Scholar,<\/a> <a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6663545\">Sinta<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-10 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Nurhasan-Hamidi-S.E.-M.Sc_.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-20 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-11 hover-type-none\"><img decoding=\"async\" width=\"1013\" height=\"1350\" title=\"93e2e83d-2c9b-436b-802e-c823c951867d\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/93e2e83d-2c9b-436b-802e-c823c951867d-e1786332687811.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/93e2e83d-2c9b-436b-802e-c823c951867d-e1786332687811.png\" alt class=\"lazyload img-responsive wp-image-6509\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271013%27%20height%3D%271350%27%20viewBox%3D%270%200%201013%201350%27%3E%3Crect%20width%3D%271013%27%20height%3D%271350%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/93e2e83d-2c9b-436b-802e-c823c951867d-e1786332687811-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/93e2e83d-2c9b-436b-802e-c823c951867d-e1786332687811-400x533.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/93e2e83d-2c9b-436b-802e-c823c951867d-e1786332687811-600x800.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/93e2e83d-2c9b-436b-802e-c823c951867d-e1786332687811-800x1066.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/93e2e83d-2c9b-436b-802e-c823c951867d-e1786332687811.png 1013w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-21 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-21 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/expert.uns.ac.id\/researcher\/1322\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong> Asri Diah Susanti, SE., M.Si. <\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-22 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<br \/>\n<\/small><br \/>\n<strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-6018.asm\">UNS IRIS 1103,<\/a> <a href=\"https:\/\/scholar.google.com\/citations?user=-nwnud0AAAAJ\">Google Scholar<\/a>, <\/small><small><a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6660883\">Sinta<\/a>, <a href=\"https:\/\/www.scopus.com\/authid\/detail.uri?authorId=59424470300\">Scopus<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-11 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Asri-Diah-Susanti-SE.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-22 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-12 hover-type-none\"><img decoding=\"async\" width=\"1015\" height=\"1353\" title=\"b543a3a4-fc1b-4876-af14-e0163fa271c2(1)\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b543a3a4-fc1b-4876-af14-e0163fa271c21-e1786332789845.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b543a3a4-fc1b-4876-af14-e0163fa271c21-e1786332789845.png\" alt class=\"lazyload img-responsive wp-image-6510\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271015%27%20height%3D%271353%27%20viewBox%3D%270%200%201015%201353%27%3E%3Crect%20width%3D%271015%27%20height%3D%271353%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b543a3a4-fc1b-4876-af14-e0163fa271c21-e1786332789845-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b543a3a4-fc1b-4876-af14-e0163fa271c21-e1786332789845-400x533.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b543a3a4-fc1b-4876-af14-e0163fa271c21-e1786332789845-600x800.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b543a3a4-fc1b-4876-af14-e0163fa271c21-e1786332789845-800x1066.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/b543a3a4-fc1b-4876-af14-e0163fa271c21-e1786332789845.png 1015w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-23 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-23 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-font-size:15px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:15;--minFontSize:15;line-height:0;\"><a href=\"https:\/\/dosen.fkip.uns.ac.id\/data\/index.php?prodi=P14&amp;id=1989022001\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Dr. Binti Muchsini, S.Pd, M.Pd, M.Si.<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-24 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-12\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<br \/>\n<\/small><br \/>\n<strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-0027097905.asm\">UNS IRIS 1103,<\/a><a href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/about-us\/human-resources\/\">\u00a0<\/a><a href=\"https:\/\/scholar.google.com\/citations?user=5wc5JK0AAAAJ\">Google Scholar<\/a><\/small><small>, <a href=\"https:\/\/sinta.kemdikbud.go.id\/authors\/profile\/6652247\">Sinta<\/a>, <a href=\"https:\/\/www.scopus.com\/authid\/detail.uri?authorId=57202219482\">Scopus<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-12 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Binti-Muchsini-S.Pd_.-M.Pd_.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-24 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-13 hover-type-none\"><img decoding=\"async\" width=\"1050\" height=\"1400\" title=\"Indra\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Indra-e1786332051306.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Indra-e1786332051306.png\" alt class=\"lazyload img-responsive wp-image-6491\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271050%27%20height%3D%271400%27%20viewBox%3D%270%200%201050%201400%27%3E%3Crect%20width%3D%271050%27%20height%3D%271400%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Indra-e1786332051306-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Indra-e1786332051306-400x533.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Indra-e1786332051306-600x800.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Indra-e1786332051306-800x1067.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/Indra-e1786332051306.png 1050w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-25 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-25 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-font-size:15px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:15;--minFontSize:15;line-height:0;\"><a href=\"https:\/\/dosen.fkip.uns.ac.id\/data\/index.php?prodi=P14&amp;id=19880109\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong> Indra Faisal Rizki Mufid, S.E., M.Ak.<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-26 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-13\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<br \/>\n<\/small><br \/>\n<strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-7751.asm\">UNS IRIS 1103,\u00a0<\/a><a href=\"https:\/\/sinta.kemdiktisaintek.go.id\/authors\/profile\/6980748\">Sinta,<\/a><\/small><small><a href=\"https:\/\/scholar.google.com\/citations?user=MiPjZgUAAAAJ&amp;hl=id\"> Google Scholar<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-13 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Indra-Faisal-Rizki-Mufid-S.E.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-26 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-14 hover-type-none\"><img decoding=\"async\" width=\"878\" height=\"1173\" title=\"astuning\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/astuning-e1786332005627.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/astuning-e1786332005627.png\" alt class=\"lazyload img-responsive wp-image-6492\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27878%27%20height%3D%271173%27%20viewBox%3D%270%200%20878%201173%27%3E%3Crect%20width%3D%27878%27%20height%3D%271173%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/astuning-e1786332005627-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/astuning-e1786332005627-400x534.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/astuning-e1786332005627-600x802.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/astuning-e1786332005627-800x1069.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/astuning-e1786332005627.png 878w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-27 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:-30px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-27 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-font-size:18px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:18;--minFontSize:18;line-height:0;\"><a href=\"https:\/\/dosen.fkip.uns.ac.id\/data\/index.php?prodi=P14&amp;id=19880109\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong> Astuning Saharsini, S.E., M.Acc.<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-28 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Lecturer<\/h5><\/div><div class=\"fusion-text fusion-text-14\" style=\"--awb-line-height:25px;\"><p><strong>Field Expertise<\/strong><br \/>\n<small>Accounting<br \/>\n<\/small><br \/>\n<strong>Publication Profile<\/strong><br \/>\n<small><a href=\"https:\/\/iris1103.uns.ac.id\/profil-7694.asm\">UNS IRIS 1103,<\/a> <\/small><small><a href=\"https:\/\/scholar.google.com\/citations?user=ZrsFIJEAAAAJ&amp;hl=id\">Google Scholar<\/a><\/small><\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-14 fusion-button-default-span fusion-button-default-type\" style=\"width:calc(100%);\" target=\"_self\" href=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/CV-\u2013-Astuning-Saharsini-S.E.-_-UNS-Expert.pdf\"><i class=\"fa-download fas button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text\">Staff Handbook<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1227.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-28 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:200px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-15 hover-type-none\"><img decoding=\"async\" width=\"1014\" height=\"1354\" title=\"aa13d290-2519-4af7-9788-6bb67bce22af(1)\" src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/aa13d290-2519-4af7-9788-6bb67bce22af1-e1786333130906.png\" data-orig-src=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/aa13d290-2519-4af7-9788-6bb67bce22af1-e1786333130906.png\" alt class=\"lazyload img-responsive wp-image-6512\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271014%27%20height%3D%271354%27%20viewBox%3D%270%200%201014%201354%27%3E%3Crect%20width%3D%271014%27%20height%3D%271354%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/aa13d290-2519-4af7-9788-6bb67bce22af1-e1786333130906-200x267.png 200w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/aa13d290-2519-4af7-9788-6bb67bce22af1-e1786333130906-400x534.png 400w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/aa13d290-2519-4af7-9788-6bb67bce22af1-e1786333130906-600x801.png 600w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/aa13d290-2519-4af7-9788-6bb67bce22af1-e1786333130906-800x1068.png 800w, https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-content\/uploads\/2026\/08\/aa13d290-2519-4af7-9788-6bb67bce22af1-e1786333130906.png 1014w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-29 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-29 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-font-size:13px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:13;--minFontSize:13;line-height:0;\"><a class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_blank\"><strong>Andika Siwi Wijanarko, S.S<\/strong><\/a><\/h4><\/div><div class=\"fusion-title title fusion-title-30 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Administrative Staff<\/h5><\/div><div class=\"fusion-title title fusion-title-31 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top:;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0px;--fontSize:14;--minFontSize:14;line-height:0;\">Accounting Education<\/h5><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":9,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2342","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-json\/wp\/v2\/pages\/2342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-json\/wp\/v2\/comments?post=2342"}],"version-history":[{"count":65,"href":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-json\/wp\/v2\/pages\/2342\/revisions"}],"predecessor-version":[{"id":6519,"href":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-json\/wp\/v2\/pages\/2342\/revisions\/6519"}],"up":[{"embeddable":true,"href":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-json\/wp\/v2\/pages\/9"}],"wp:attachment":[{"href":"https:\/\/akuntansi.fkip.uns.ac.id\/en\/wp-json\/wp\/v2\/media?parent=2342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}