Editorial Team Office Journal of Contemporary Accounting & Business Research (JCABR) Faculty of Economic and Business Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5342, Fax. 021-5871312 Jakarta Email. ([email protected]). Website. (http://publikasi.mercubuana.ac.id/index.php/jcabr)