Born in Aceh Tenggara, April 28th, 1974. Became a Lecturer in Accounting Studies Program at Faculty of Economics, Syiah Kuala University since 2000. The Bachelor of Economics (SE) has completed at Faculty of Economics Syiah Kuala University in accounting departement in 1999. Master of Accounting (M.Si) has completed in Post-Graduate Program of Padjadjaran University of Bandung in 2001. During the lecture, actively teaching subjects for Introduction of Accounting, Middle Financial Accounting, Public Sector Accounting, and District Financial Accounting. Also active to be conducting research in Governmental Accounting. Some research that has been done such as: Analysis of Minimal Service of Standar (SPM) Achievement In Districts of Aceh Province; Effectiveness and Efficient Budgeting Mechanisms in Districts of Aceh Province. Community service that has been done include: Training of Regional Financial Management for NGOs in Aceh Province; Gampong Financial Manajemen Training for Geuchik in Aceh Besar District.