Aktsar Hamdi Tsalits, S.E., M.Sc., Ph.D., Department of Management, Faculty of Economics and Business, Universitas Diponegoro, Semarang City, Indonesia

Dr. Agung Yulianto, S.Pd., M.Si., Faculty of Economics and Business, Universitas Negeri Semarang, Semarang City, Indonesia

Puspita Dewi Wulaningrum, S.Pd., M.Sc., Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia

Dr. Nora Hilmia Primasari, S.E., M.Si., Faculty of Economics and Business, Universitas Budi Luhur, Jakarta, Indonesia

Nurcahyono, S.E., M.S.A., CSRS., Faculty of Economics, Law, and Business, Universitas Muhammadiyah Semarang, Semarang City, Indonesia

Dinaroe, S.E., MBA., Ak., CA., ASEAN., CPA., Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, Indonesia

Dr. Usman, S.Si., M.T., M.Si., Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang City, Indonesia

Handy Nur Cahya, S.E., MBA., Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang City, Indonesia

Awanis Linati Haziroh, S.M., M.M., Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang City, Indonesia

Dr. Hertiana Ikasari, S.E., M.Si., Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang City, Indonesia

Dr. Made Ika Prastyadewi, S.E., M.E., Faculty of Economics and Business, Universitas Mahasaraswati Denpasar, Denpasar, Indonesia

Dr. Johanis Darwin Borolla, S.E., M.Sc., CAPM., CAPF., CIBA., CERA., Faculty of Economics and Business, Universitas Pattimura, Ambon, Indonesia

Juli Ratnawati, S.E., M.Si., Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang City, Indonesia

Dr. Zaky Machmuddah, M.Si., Akt., CA., CSRA., Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang City, Indonesia