Born in Samalanga Augst 08th, 1958. Completed Baccalaureate in Accounting (BA) at the Faculty of Economics, University of Syiah Kuala, 1983. has become a University lecturer at Accounting Department of Economics and Business Faculty of Syiah Kuala University since 1986. Completed Bachelor in Accounting (SE., Ak) at the Faculty of Economics, University of Syiah Kuala, 1987. Completed the Master of Management (M.M) at the Post-Graduate Program in Management Sciences Faculty of Economics Syiah Kuala Univeristy in 2001, and a Doctoral Program (Dr) at the Post-Graduate Program of Padjadjaran University of Bandung in 2015. During the lecture, actively teaching subjects for Audit Management, Managerial Accounting, Auditing, Introduction of Accounting, Advanced Financial Accounting.