{"id":3184,"date":"2025-08-13T06:49:11","date_gmt":"2025-08-13T06:49:11","guid":{"rendered":"https:\/\/staging.akuntansi.uin-malang.ac.id\/?page_id=3184"},"modified":"2025-08-13T07:24:42","modified_gmt":"2025-08-13T07:24:42","slug":"dosen-program-studi-akuntansi","status":"publish","type":"page","link":"https:\/\/akuntansi.uin-malang.ac.id\/en\/dosen-program-studi-akuntansi\/","title":{"rendered":"Dosen Program Studi Akuntansi"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"3184\" class=\"elementor elementor-3184\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f9c8e8 e-flex e-con-boxed e-con e-parent\" data-id=\"1f9c8e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2a40a55 e-con-full e-flex e-con e-child\" data-id=\"2a40a55\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0431df6 elementor-widget elementor-widget-image\" data-id=\"0431df6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/muhtadi-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.jpg\" class=\"attachment-medium size-medium wp-image-3211\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/muhtadi-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/muhtadi-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/muhtadi-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1196de7 elementor-widget elementor-widget-text-editor\" data-id=\"1196de7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Prof. Dr. H. A. Muhtadi Ridwan, M.Ag<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12d5fe0 e-con-full e-flex e-con e-child\" data-id=\"12d5fe0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d027ada elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d027ada\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=alaZQdAAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-141707a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"141707a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e492144 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e492144\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf23394 e-con-full e-flex e-con e-child\" data-id=\"cf23394\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08a59e5 elementor-widget elementor-widget-image\" data-id=\"08a59e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/pak-asnawi-q75zjnghweaj8rstdttyz8q36zc6o9alp9k1hivh6g.png\" class=\"attachment-medium size-medium wp-image-3210\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/pak-asnawi-q75zjnghweaj8rstdttyz8q36zc6o9alp9k1hivh6g.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/pak-asnawi-q75zjnghweaj8rstdttyz8q36zc6o9alp9k1hivh6g-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/pak-asnawi-q75zjnghweaj8rstdttyz8q36zc6o9alp9k1hivh6g-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93dfaea elementor-widget elementor-widget-text-editor\" data-id=\"93dfaea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Prof. Dr. H. Nur Asnawi, M.Ag<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ad39e66 e-con-full e-flex e-con e-child\" data-id=\"ad39e66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0f6bd3 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a0f6bd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=-pEvMbAAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22a01c5 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"22a01c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f30bd8e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f30bd8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4cc37b4 e-con-full e-flex e-con e-child\" data-id=\"4cc37b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c131075 elementor-widget elementor-widget-image\" data-id=\"c131075\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/bu-yuni-2-q9oehv3y6cfjlhwpx97f4888g0udnbobvkhgofkji0.jpg\" class=\"attachment-medium size-medium wp-image-3209\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/bu-yuni-2-q9oehv3y6cfjlhwpx97f4888g0udnbobvkhgofkji0.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/bu-yuni-2-q9oehv3y6cfjlhwpx97f4888g0udnbobvkhgofkji0-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/bu-yuni-2-q9oehv3y6cfjlhwpx97f4888g0udnbobvkhgofkji0-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9165c23 elementor-widget elementor-widget-text-editor\" data-id=\"9165c23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yuniarti Hidayah Suyoso Putra, SE., M.Bus., Ak., CA., Ph.D<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a18acbe e-con-full e-flex e-con e-child\" data-id=\"a18acbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d44b37c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d44b37c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=alaZQdAAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7279f0 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f7279f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49f3a4d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"49f3a4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e63d82 e-flex e-con-boxed e-con e-parent\" data-id=\"2e63d82\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e767bc5 e-con-full e-flex e-con e-child\" data-id=\"e767bc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5541173 elementor-widget elementor-widget-image\" data-id=\"5541173\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC00716-1-q7jo8ig446pug80qkomx3envbglxgnehmkq10s9588.jpg\" class=\"attachment-medium size-medium wp-image-3208\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC00716-1-q7jo8ig446pug80qkomx3envbglxgnehmkq10s9588.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC00716-1-q7jo8ig446pug80qkomx3envbglxgnehmkq10s9588-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC00716-1-q7jo8ig446pug80qkomx3envbglxgnehmkq10s9588-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb82b49 elementor-widget elementor-widget-text-editor\" data-id=\"fb82b49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dr. H. Misbahul Munir, Lc., M.EI<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-83a48e5 e-con-full e-flex e-con e-child\" data-id=\"83a48e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-838595f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"838595f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=VxLT0zsAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc9627f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"fc9627f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7171081 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7171081\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-213e735 e-con-full e-flex e-con e-child\" data-id=\"213e735\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7941585 elementor-widget elementor-widget-image\" data-id=\"7941585\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/jalal-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.jpg\" class=\"attachment-medium size-medium wp-image-3207\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/jalal-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/jalal-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/jalal-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b26277d elementor-widget elementor-widget-text-editor\" data-id=\"b26277d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Prof. Dr. H. Nur Asnawi, M.Ag<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2be6b1c e-con-full e-flex e-con e-child\" data-id=\"2be6b1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c8cba0a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"c8cba0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=29KDGFAAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baabb4b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"baabb4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb1665 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"5eb1665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-62c12f0 e-con-full e-flex e-con e-child\" data-id=\"62c12f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b297ab1 elementor-widget elementor-widget-image\" data-id=\"b297ab1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Nanik-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png\" class=\"attachment-medium size-medium wp-image-3206\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Nanik-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Nanik-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Nanik-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-556daf0 elementor-widget elementor-widget-text-editor\" data-id=\"556daf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dr. Nanik Wahyuni, SE., M.Si., Ak. CA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a9c2829 e-con-full e-flex e-con e-child\" data-id=\"a9c2829\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-647a8f3 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"647a8f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=Rtk9Hm8AAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-481c090 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"481c090\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-986c696 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"986c696\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb49234 e-con-full e-flex e-con e-child\" data-id=\"fb49234\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb3f73b elementor-widget elementor-widget-image\" data-id=\"fb3f73b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Yona-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png\" class=\"attachment-medium size-medium wp-image-3205\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Yona-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Yona-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Yona-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aab79d5 elementor-widget elementor-widget-text-editor\" data-id=\"aab79d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yona Octiani Lestari, SE., M.S.A<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98bc812 e-con-full e-flex e-con e-child\" data-id=\"98bc812\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba69363 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ba69363\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=eKp9L9QAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a68885 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0a68885\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cc5ce5 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9cc5ce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32c7b01 e-flex e-con-boxed e-con e-parent\" data-id=\"32c7b01\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8aac9de e-con-full e-flex e-con e-child\" data-id=\"8aac9de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea506ca elementor-widget elementor-widget-image\" data-id=\"ea506ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC05570-removebg-preview-q7ldtn9ekzt1o9id2jw5xf61xen0iw9pgd9rfyvyk8.png\" class=\"attachment-medium size-medium wp-image-3204\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC05570-removebg-preview-q7ldtn9ekzt1o9id2jw5xf61xen0iw9pgd9rfyvyk8.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC05570-removebg-preview-q7ldtn9ekzt1o9id2jw5xf61xen0iw9pgd9rfyvyk8-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC05570-removebg-preview-q7ldtn9ekzt1o9id2jw5xf61xen0iw9pgd9rfyvyk8-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd471f5 elementor-widget elementor-widget-text-editor\" data-id=\"cd471f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dr. Meldona, MM<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8351514 e-con-full e-flex e-con e-child\" data-id=\"8351514\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dc5e24 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6dc5e24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=csbkESsAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a9ed5e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1a9ed5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd0b4d5 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"dd0b4d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e02f524 e-con-full e-flex e-con e-child\" data-id=\"e02f524\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5c1efd elementor-widget elementor-widget-image\" data-id=\"d5c1efd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Ulfi-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png\" class=\"attachment-medium size-medium wp-image-3203\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Ulfi-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Ulfi-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Ulfi-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42220ae elementor-widget elementor-widget-text-editor\" data-id=\"42220ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ulfi Kartika Oktaviana, SE., Ak, M.Ec<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5eb95b9 e-con-full e-flex e-con e-child\" data-id=\"5eb95b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-acd6656 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"acd6656\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=Oco_TH4AAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0103ffe elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0103ffe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de98eae elementor-align-center elementor-widget elementor-widget-button\" data-id=\"de98eae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06de07b e-con-full e-flex e-con e-child\" data-id=\"06de07b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25bac7f elementor-widget elementor-widget-image\" data-id=\"25bac7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/20230619_085701-removebg-preview-1-q86u7ri6y6aanlklveeg0572g3tn93morvgt7oh9ko.png\" class=\"attachment-medium size-medium wp-image-3202\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/20230619_085701-removebg-preview-1-q86u7ri6y6aanlklveeg0572g3tn93morvgt7oh9ko.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/20230619_085701-removebg-preview-1-q86u7ri6y6aanlklveeg0572g3tn93morvgt7oh9ko-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/20230619_085701-removebg-preview-1-q86u7ri6y6aanlklveeg0572g3tn93morvgt7oh9ko-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09804e5 elementor-widget elementor-widget-text-editor\" data-id=\"09804e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sri Andriani, M.Si<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a777231 e-con-full e-flex e-con e-child\" data-id=\"a777231\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-355b393 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"355b393\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=iTRvr6sAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b65853 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0b65853\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e6c408 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7e6c408\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b9388f e-con-full e-flex e-con e-child\" data-id=\"0b9388f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dbbf7f elementor-widget elementor-widget-image\" data-id=\"8dbbf7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Sulis-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png\" class=\"attachment-medium size-medium wp-image-3201\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Sulis-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Sulis-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Sulis-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eff77ed elementor-widget elementor-widget-text-editor\" data-id=\"eff77ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dr. Sulis Rochayatun, M.Akun., Ak. CA., CMA, CSRA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8e6e1fd e-con-full e-flex e-con e-child\" data-id=\"8e6e1fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70bece2 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"70bece2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=BYSw4aIAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85b76cf elementor-align-center elementor-widget elementor-widget-button\" data-id=\"85b76cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdd3f41 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"fdd3f41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e6fb088 e-flex e-con-boxed e-con e-parent\" data-id=\"e6fb088\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-534cadc e-con-full e-flex e-con e-child\" data-id=\"534cadc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64c749a elementor-widget elementor-widget-image\" data-id=\"64c749a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Nina-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png\" class=\"attachment-medium size-medium wp-image-3200\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Nina-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Nina-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Nina-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc4f6b9 elementor-widget elementor-widget-text-editor\" data-id=\"fc4f6b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Hj. Nina Dwi Setyaningsih, SE., M.S.A<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-caeff2a e-con-full e-flex e-con e-child\" data-id=\"caeff2a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64f8a0a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"64f8a0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=rNo3Y9wAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a81eba elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7a81eba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67abbef elementor-align-center elementor-widget elementor-widget-button\" data-id=\"67abbef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3380df e-con-full e-flex e-con e-child\" data-id=\"e3380df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49de039 elementor-widget elementor-widget-image\" data-id=\"49de039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/bu-indah-removebg-preview-q7lep13erurpbjx7t49q6i23yjy7j2v2fpfeakcqt4.png\" class=\"attachment-medium size-medium wp-image-3199\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/bu-indah-removebg-preview-q7lep13erurpbjx7t49q6i23yjy7j2v2fpfeakcqt4.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/bu-indah-removebg-preview-q7lep13erurpbjx7t49q6i23yjy7j2v2fpfeakcqt4-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/bu-indah-removebg-preview-q7lep13erurpbjx7t49q6i23yjy7j2v2fpfeakcqt4-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b37fe4 elementor-widget elementor-widget-text-editor\" data-id=\"8b37fe4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dr. Indah Yuliana, SE., MM., CIFA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5619d72 e-con-full e-flex e-con e-child\" data-id=\"5619d72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-364629d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"364629d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=zIlcYE8AAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f732d92 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f732d92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b446d7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7b446d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fafe8ae e-con-full e-flex e-con e-child\" data-id=\"fafe8ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d71ed1 elementor-widget elementor-widget-image\" data-id=\"0d71ed1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC00741-1-scaled-q7jo8qwntp1fcpog7aak7uj0nxg8dxc2nqlec9wlo8.jpg\" class=\"attachment-medium size-medium wp-image-3198\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC00741-1-scaled-q7jo8qwntp1fcpog7aak7uj0nxg8dxc2nqlec9wlo8.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC00741-1-scaled-q7jo8qwntp1fcpog7aak7uj0nxg8dxc2nqlec9wlo8-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/DSC00741-1-scaled-q7jo8qwntp1fcpog7aak7uj0nxg8dxc2nqlec9wlo8-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c38df7 elementor-widget elementor-widget-text-editor\" data-id=\"4c38df7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dr. Yayuk Sri Rahayu, MM., CMA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6751f64 e-con-full e-flex e-con e-child\" data-id=\"6751f64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f15000 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2f15000\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=-dN6rAwAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d710b13 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d710b13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85674b9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"85674b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09b40e4 e-con-full e-flex e-con e-child\" data-id=\"09b40e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8d93ee elementor-widget elementor-widget-image\" data-id=\"f8d93ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/F-Dani-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png\" class=\"attachment-medium size-medium wp-image-3197\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/F-Dani-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/F-Dani-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/F-Dani-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25c26da elementor-widget elementor-widget-text-editor\" data-id=\"25c26da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fadlil Abdani, SE., M.A<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-381dd9c e-con-full e-flex e-con e-child\" data-id=\"381dd9c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-567da09 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"567da09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=2s0kW8YAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-486bda4 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"486bda4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-051a703 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"051a703\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9747d92 e-flex e-con-boxed e-con e-parent\" data-id=\"9747d92\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8eaa1ce e-con-full e-flex e-con e-child\" data-id=\"8eaa1ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4812caa elementor-widget elementor-widget-image\" data-id=\"4812caa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mareta-1-q7jtwhfb5xxttzqniuog5xorxj9bs55lo5362dtn08.jpg\" class=\"attachment-medium size-medium wp-image-3196\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mareta-1-q7jtwhfb5xxttzqniuog5xorxj9bs55lo5362dtn08.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mareta-1-q7jtwhfb5xxttzqniuog5xorxj9bs55lo5362dtn08-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mareta-1-q7jtwhfb5xxttzqniuog5xorxj9bs55lo5362dtn08-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4f0dc0 elementor-widget elementor-widget-text-editor\" data-id=\"c4f0dc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dr. Maretha Ika Prajawati, M.M., CIFA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89e7980 e-con-full e-flex e-con e-child\" data-id=\"89e7980\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8770199 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8770199\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=ssJGQkYAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99830b2 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"99830b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b19f32 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8b19f32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5750f68 e-con-full e-flex e-con e-child\" data-id=\"5750f68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfe1f82 elementor-widget elementor-widget-image\" data-id=\"cfe1f82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mas-fajar-q8j9pzug69z8c2k8fmwnpa7eowjilx4sq48bxnofco.jpg\" class=\"attachment-medium size-medium wp-image-3195\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mas-fajar-q8j9pzug69z8c2k8fmwnpa7eowjilx4sq48bxnofco.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mas-fajar-q8j9pzug69z8c2k8fmwnpa7eowjilx4sq48bxnofco-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mas-fajar-q8j9pzug69z8c2k8fmwnpa7eowjilx4sq48bxnofco-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a15f587 elementor-widget elementor-widget-text-editor\" data-id=\"a15f587\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fajar Nurdin, M.Ak, Ak., CA., BKP<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8b79fdc e-con-full e-flex e-con e-child\" data-id=\"8b79fdc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6c09d1 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a6c09d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=umrA7b4AAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bab5ab2 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"bab5ab2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f51f52 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8f51f52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39eb5c1 e-con-full e-flex e-con e-child\" data-id=\"39eb5c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0912d77 elementor-widget elementor-widget-image\" data-id=\"0912d77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/IMG_0730_E16-q7jo0s7vx84yzn8vpcdclcvfhepa68pxwbmayvpoe0.jpg\" class=\"attachment-medium size-medium wp-image-3194\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/IMG_0730_E16-q7jo0s7vx84yzn8vpcdclcvfhepa68pxwbmayvpoe0.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/IMG_0730_E16-q7jo0s7vx84yzn8vpcdclcvfhepa68pxwbmayvpoe0-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/IMG_0730_E16-q7jo0s7vx84yzn8vpcdclcvfhepa68pxwbmayvpoe0-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a5b725 elementor-widget elementor-widget-text-editor\" data-id=\"1a5b725\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Eko Suprayitno, SE., M.Si., Ph.D<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57d4248 e-con-full e-flex e-con e-child\" data-id=\"57d4248\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-628ade5 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"628ade5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=svPHk78AAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d43d05c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d43d05c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ae1173 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2ae1173\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aaec9aa e-con-full e-flex e-con e-child\" data-id=\"aaec9aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18f1d13 elementor-widget elementor-widget-image\" data-id=\"18f1d13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Kholila-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png\" class=\"attachment-medium size-medium wp-image-3193\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Kholila-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Kholila-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Kholila-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11ffe74 elementor-widget elementor-widget-text-editor\" data-id=\"11ffe74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Kholilah, M.S.A, Ak., CA., CFA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0175da1 e-con-full e-flex e-con e-child\" data-id=\"0175da1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-efa5d7f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"efa5d7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=7A4-Gz0AAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64cf251 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"64cf251\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1abbbf2 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1abbbf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72914af e-flex e-con-boxed e-con e-parent\" data-id=\"72914af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-26dce55 e-con-full e-flex e-con e-child\" data-id=\"26dce55\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2949b7d elementor-widget elementor-widget-image\" data-id=\"2949b7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Isnan-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png\" class=\"attachment-medium size-medium wp-image-3192\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Isnan-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig.png 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Isnan-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-150x150.png 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/Isnan-q2vrbxpmnc14868lj7zvoox5nn0gslohsj1bvciqig-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f6d0d0 elementor-widget elementor-widget-text-editor\" data-id=\"8f6d0d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Isnan Murdiansyah, M.S.A, M.Ak., Ak., CA., ASEAN CPA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-709ee5a e-con-full e-flex e-con e-child\" data-id=\"709ee5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29588da elementor-align-center elementor-widget elementor-widget-button\" data-id=\"29588da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=Bt-rw6UAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fe039a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8fe039a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8189584 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8189584\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14d1723 e-con-full e-flex e-con e-child\" data-id=\"14d1723\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6456d1e elementor-widget elementor-widget-image\" data-id=\"6456d1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mas-lutfi-q8j9pywlzfxy0glll4i14sfy3io5e812dzkugdptiw.jpg\" class=\"attachment-medium size-medium wp-image-3191\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mas-lutfi-q8j9pywlzfxy0glll4i14sfy3io5e812dzkugdptiw.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mas-lutfi-q8j9pywlzfxy0glll4i14sfy3io5e812dzkugdptiw-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/mas-lutfi-q8j9pywlzfxy0glll4i14sfy3io5e812dzkugdptiw-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e719872 elementor-widget elementor-widget-text-editor\" data-id=\"e719872\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Lutfi Ardhani, S.E., M.S.A<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fcd95ef e-con-full e-flex e-con e-child\" data-id=\"fcd95ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d6fa90 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9d6fa90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=zrtmGvIAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e82f851 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e82f851\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646bb82 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"646bb82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9eb7a22 e-con-full e-flex e-con e-child\" data-id=\"9eb7a22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e8e370 elementor-widget elementor-widget-image\" data-id=\"7e8e370\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/2-b-Foto-4x6-Umrotul-Khasanah_page-0001-q86zzpcuuqxv23izna79lo61cqwu2l5012zr7c5x2w.jpg\" class=\"attachment-medium size-medium wp-image-3190\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/2-b-Foto-4x6-Umrotul-Khasanah_page-0001-q86zzpcuuqxv23izna79lo61cqwu2l5012zr7c5x2w.jpg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/2-b-Foto-4x6-Umrotul-Khasanah_page-0001-q86zzpcuuqxv23izna79lo61cqwu2l5012zr7c5x2w-150x150.jpg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/2-b-Foto-4x6-Umrotul-Khasanah_page-0001-q86zzpcuuqxv23izna79lo61cqwu2l5012zr7c5x2w-12x12.jpg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716c212 elementor-widget elementor-widget-text-editor\" data-id=\"716c212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dr. Hj. Umrotul Khasanah, M.Si<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30e7707 e-con-full e-flex e-con e-child\" data-id=\"30e7707\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2079f6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f2079f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=IURUM0QAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0176678 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0176678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2105ca elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a2105ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9c8ba9 e-con-full e-flex e-con e-child\" data-id=\"e9c8ba9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb47610 elementor-widget elementor-widget-image\" data-id=\"cb47610\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/WhatsApp-Image-2023-06-06-at-15.12.06-2-q7k0px27olx5cj8ecxxj801nvhjlmzigqxfd7dwybc.jpeg\" class=\"attachment-medium size-medium wp-image-3189\" alt=\"\" srcset=\"https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/WhatsApp-Image-2023-06-06-at-15.12.06-2-q7k0px27olx5cj8ecxxj801nvhjlmzigqxfd7dwybc.jpeg 300w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/WhatsApp-Image-2023-06-06-at-15.12.06-2-q7k0px27olx5cj8ecxxj801nvhjlmzigqxfd7dwybc-150x150.jpeg 150w, https:\/\/akuntansi.uin-malang.ac.id\/wp-content\/uploads\/2025\/08\/WhatsApp-Image-2023-06-06-at-15.12.06-2-q7k0px27olx5cj8ecxxj801nvhjlmzigqxfd7dwybc-12x12.jpeg 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d26ac5 elementor-widget elementor-widget-text-editor\" data-id=\"0d26ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dr. Fani Firmansyah, SE., MM., CMA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a454a4c e-con-full e-flex e-con e-child\" data-id=\"a454a4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b05664 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8b05664\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scholar.google.com\/citations?user=m3HvaZgAAAAJ&#038;hl=id&#038;oi=ao\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-google-plus-square\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zM164 356c-55.3 0-100-44.7-100-100s44.7-100 100-100c27 0 49.5 9.8 67 26.2l-27.1 26.1c-7.4-7.1-20.3-15.4-39.8-15.4-34.1 0-61.9 28.2-61.9 63.2 0 34.9 27.8 63.2 61.9 63.2 39.6 0 54.4-28.5 56.8-43.1H164v-34.4h94.4c1 5 1.6 10.1 1.6 16.6 0 57.1-38.3 97.6-96 97.6zm220-81.8h-29v29h-29.2v-29h-29V245h29v-29H355v29h29v29.2z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8850b8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e8850b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb915d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8fb915d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 128H272l-64-64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V176c0-26.51-21.49-48-48-48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Prof. Dr. H. A. Muhtadi Ridwan, M.Ag Prof. Dr. H. Nur Asnawi, M.Ag Yuniarti Hidayah Suyoso Putra, SE., M.Bus., Ak., CA., Ph.D Dr. H. Misbahul Munir, Lc., M.EI Prof. Dr. H. Nur Asnawi, M.Ag Dr. Nanik Wahyuni, SE., M.Si., Ak. CA Yona Octiani Lestari, SE., M.S.A Dr. Meldona, MM Ulfi Kartika Oktaviana, SE., Ak, M.Ec [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3184","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/akuntansi.uin-malang.ac.id\/en\/wp-json\/wp\/v2\/pages\/3184","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/akuntansi.uin-malang.ac.id\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/akuntansi.uin-malang.ac.id\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/akuntansi.uin-malang.ac.id\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/akuntansi.uin-malang.ac.id\/en\/wp-json\/wp\/v2\/comments?post=3184"}],"version-history":[{"count":7,"href":"https:\/\/akuntansi.uin-malang.ac.id\/en\/wp-json\/wp\/v2\/pages\/3184\/revisions"}],"predecessor-version":[{"id":3215,"href":"https:\/\/akuntansi.uin-malang.ac.id\/en\/wp-json\/wp\/v2\/pages\/3184\/revisions\/3215"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/akuntansi.uin-malang.ac.id\/en\/wp-json\/wp\/v2\/media\/13"}],"wp:attachment":[{"href":"https:\/\/akuntansi.uin-malang.ac.id\/en\/wp-json\/wp\/v2\/media?parent=3184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}