Jurnal Ekonomi Manajemen Akuntansi (Jurnal EMA) ISSN Print : 2548-9380 ISSN Online : 2549-2322 Published by Universitas Merdeka Pasuruan Managed by Fakultas Ekonomi, Universitas Universitas Merdeka Pasuruan Address Jl. Ir. Juanda no.68 Pasuruan Email[email protected]