An Assistant Professor in the Department of Accounting, Economics and Business Faculty at STIE Panca Bhakti since 2014 until now. From 2014 – 2019, he served as Secretary at the Research Institute in STIE Panca Bhakti. He received a Master's in Accounting from Universitas Brawijaya and is currently doing his Ph.D. at Universitas Airlangga. His research interest in financial accounting, sustainability, and behavioral accounting.