Journal Wacana Equiliberium p-ISSN: 2339-2185, e-ISSN: 2654-3869 is a national peer-reviewed open access journal published twice a year by Madura Islamic University in collaboration with the Alliance of Journal Managers with Indonesian Integrity (ALJEBI) and the Indonesian Accountants Association (IAI) East Java Region. Journal Wacana Equiliberium Discourse Journal invites scientists and practitioners around the world to exchange and disseminate topics on Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Taxation, Capital Markets and Investments, Financial Management, Innovation Management, Business Management, Accounting Information Systems which are oriented towards theory and practice as well as development and progress in all areas of accounting, systems, technology, auditing, behavior, management, taxation, capital markets and accounting education.