Prof. Dr. Weishen Wu, Da-Yeh University, Taiwan

Anna Marie Romero-Baloran, DBA, Department of Business Administration, School of Business & Economics, University of San Carlos, Cebu City

Prof. Tatang Ary Gumanti, M.Buss, Acc.,PhD, Universitas Bhayangkara Jakarta Raya

Dr. Bowo Setiyono. SE, M.Com, CFP, CRP., Magister Management Building, Faculty Economics and Business, Universitas Gadjah Mada Yogyakarta

Komala Inggarwati, SE, MM, MBus, PhD, Satya Wacana Christian University

Dr. Berta Bekti Retnawati, MSi, Magister Management, Soegijapranata Catholic University, Indonesia

Sentot Suciarto Athanasius, MP.,PhD, Magister Management, Soegijapranata Catholic University, Indonesia

Dr. Retno Yustini Wahyuningdyah, MSi, Magister Management, Soegijapranata Catholic University, Indonesia

Dr. Martinus Parnawa Putranta, MBA., PhD, Magister Management, Atma Jaya University, Yogyakarta

Dr. Yustina Erti Pravitasmara Dewi, SE, MM, Management, Satya Wacana Christian University

Dr. Rustina Untari, M.Si, Faculty of Economics and Business, Soegijapranata Catholic University, Indonesia

Dr. Caecilia Wahyu Estining Rahayu. MSi, Management, Faculty of Economics, Sanata Dharma University, Yogyakarta, Indonesia

Dr. Ir. Wijanto Hadipuro, MP, Management, Soegijapranata Catholic University, Indonesia

Dr. Widuri Kurniasari, MSi, [Scopus ID: 57196195937, SINTA ID: 6009856], Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Indonesia

Dr. Monica Palupi Murniati, SE., MM., [SINTA ID: 0615117301], Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Semarang, Indonesia