Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Alhamdulillahirabbil ‘Aalamin, all praises and thanks to Allah SWT because of His grace and guidance insya Allah, the 5th International Conference of Accounting and Finance (ICAF 2019) UMY 2019 can be held on 9-10 April 2019. We also send shalawat and salam for Prophet Muhammad SAW who has given guidance for mankind.
This conference is the fifth international conference held by Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta and it is one of annual agenda of this department. The theme of the 5th ICAF UMY 2019 is “Accounting Challenges and Risks of Disruptive Technology”. It is expected that this event may offer contribution for both academics and practitioners to conduct researches in field of accounting education and prospective accountants.
The 5th ICAF UMY 2019 is conceptualized by combining three activities, namely international conference, call for paper and academic discussion. Therefore, it is expected that this event will attract both academics and practitioners to join. This year, we applied a double-blind peer-review process. The scientific committee reviewed not only the abstracts received but also the full papers.
Last but not least, we highly appreciate the keynote speakers, presenters, reviewers, co- host, committee and all parties who have contributed for this 5th ICAF UMY 2019 event. We also apologize for any shortcomings in this event and on this book of abstracts.
Akhirulkalam, hopefully, the 5th ICAF UMY 2019 can give benefits to all of us. Have a great conference. Thank you very much.
Wassalam,
Yogyakarta, 01 April 2019
Sri Budhi Rezki, S.E., M.Sc
Chairman of the Committee
This conference is the fifth international conference held by Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta and it is one of annual agenda of this department. The theme of the 5th ICAF UMY 2019 is “Accounting Challenges and Risks of Disruptive Technology”. It is expected that this event may offer contribution for both academics and practitioners to conduct researches in field of accounting education and prospective accountants.
The 5th ICAF UMY 2019 is conceptualized by combining three activities, namely international conference, call for paper and academic discussion. Therefore, it is expected that this event will attract both academics and practitioners to join. This year, we applied a double-blind peer-review process. The scientific committee reviewed not only the abstracts received but also the full papers.
Last but not least, we highly appreciate the keynote speakers, presenters, reviewers, co- host, committee and all parties who have contributed for this 5th ICAF UMY 2019 event. We also apologize for any shortcomings in this event and on this book of abstracts.
Akhirulkalam, hopefully, the 5th ICAF UMY 2019 can give benefits to all of us. Have a great conference. Thank you very much.
Wassalam,
Yogyakarta, 01 April 2019
Sri Budhi Rezki, S.E., M.Sc
Chairman of the Committee