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., (SINTA ID : 6034568) 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.