Prof. Christiantinus Dwiatmadja, S.E., M.E., Ph.D., (Scopus ID : 57189694776) Department of Economic Science, Faculty of Economics and Business, Satya Wacana Christian University, Salatiga, Indonesia

Prof. Dr. Edy Suandi Hamid, M.Ec., Department of Economic and Science, Faculty of Ecomomics and Business, University of Islam Indonesia, Yogyakarta, Indonesia

Prof. Dr. Agus Suroso, M.S., (Scopus ID : 57200232307) Department of Management, Faculty of Ecomomics and Business, Jenderal Soedirman University, Purwokerto, Indonesia.

Prof. Dr. Suliyanto, S.E., M.M., (Scopus ID : 57204889877) Department of Management, Faculty of Ecomomics and Business, Jenderal Soedirman University, Purwokerto, Indonesia.

Prof. Dr. Lindrianasari, S.E., M.Si., Akt., (Scopus ID : 55102920600) Department of Accounting, Faculty of Ecomomics and Business, University of Lampung, Bandar Lampung, Indonesia.

Nurul Indarti, S.E., Sivilokonom, Cand, Merc., Ph.D., (Scopus ID : 36680038200) Department of Management, Faculty of Ecomomics and Business, Gadjah Mada University, Yogyakarta, Indonesia.

Dr. Euis Soliha, S.E., M.Si (Google Scholar ID : Mv3XKLwAAAAJ&hl) Department of Management, Faculty of Economics and Business, Stikubank University, Semarang, Indonesia

Dr. Sugeng Haryanto, S.E. M.M. (Google Scholar ID :yyymRasAAAAJ&hl) Department of Management, Faculty of Economic, Merdeka Malang University, Malang, Indonesia

Nungki Pradita, S.E., M.M.  (Google Scholar ID  :  czGWHm4AAAAJ&hl) Department  of  Management, Faculty of Economics and Business, Stikubank University, Semarang, Indonesia.

Dr. Ceacilia Srimindarti, S.E., M.Si., Ak (Google Scholar ID : t5JIyeUAAAAJ&hl) Department of Accounting, Faculty of Economic and Business, Stikubank University, Semarang, Indonesia.