Author

Dr. H. Habiburrochman, SE,M.Si,Ak,CA,CPA serves as an Associate Professor at the Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia. With a robust background in accounting, he is a certified public accountant who has led and contributed to numerous audit projects across private and government sectors. His research interests align with strengthening institutional frameworks and have notably advanced through his publications in esteemed academic journals, including the International Journal of Social Service and Research and the Asian Journal of Accounting Review. His work substantially contributes to the academic profile of Universitas Airlangga, enhancing its standing both nationally and internationally. Dr. H. Habiburrochman, SE,M.Si,Ak,CA,CPA can be reached at habib@feb.unair.ac.id for academic and research-related inquiries.