Prof. Dr. Mohtar Rasyid, S.E., M.Sc. (Scopus ID: 57219535041) (SINTA ID: 5979019) Faculty of Economics and Business, Trunojoyo University, Indonesia

Dr. Ernesta Leha, S.E., M.Agb (Scopus ID: 58640485100) (SINTA ID: 6721215) Faculty of Economics and Business, Flores University, Indonesia

Dr. Nur Azmi Karim,SE.,M.Si (Scopus ID: 57576453500) (SINTA ID: 6657074) Bina Nusantara University Bandung, Indonesia

Dr. Reyna Virginia Nona, S.E., MMA (Scopus ID: 58078534600) (SINTA ID: 5978983) Faculty of Economics and Business, Flores University, Indonesia

Dr. Simon Pieter Soegijono, SE, M.Si (Scopus ID: 5721652846) (SINTA ID: 218388) Universitas Kristen Indonesia Maluku