Dr. Ashari, SE, MSi, Ak, CA, CPA, BKP. Lecturer at the Faculty of Economics, Muria Kudus University and the Accounting Professional Education (PPA) program, Diponegoro University. He earned his Bachelor of Economics degree in Accounting from the Faculty of Economics, Diponegoro University, Semarang, and his Master's degree in Accounting from Diponegoro University, Semarang. He also completed his doctoral studies in Economics at Diponegoro University. The author also completed his undergraduate studies in Law at Wahid Hasyim University, Semarang. In addition to being a lecturer also as a Partner at Purba Lauddin and Partners Public Accounting Firm, Semarang Branch. The author is also a Consultant at Ashari Tax Consulting Firm.