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