Nurul Istiqomah   Faculty of Economics and Business, Sebelas Maret University, Indonesia,
Izza Mafruhah   Faculty of Economics and Business, Sebelas Maret University, Indonesia,
Arieska Kurnia Wilyawati   Faculty of Economics and Business, Sebelas Maret University, Indonesia,
Febi Mayasari   Faculty of Economics and Business, Sebelas Maret University, Indonesia,
Norlida Hanim Mohd Salleh   Universiti Kebangsaan Malaysia, Malaysia

Intan Solikhah Indriana   Department of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia,
Romi Bhakti Hartarto   Department of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia,
Ananda Raissa Putri   Department of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia

Moh. Wahyudi Priyanto   Department of Agribusiness, Universitas Trunojoyo Madura, Bangkalan, Indonesia,
Dian Eswin Wijayanti   Department of Agribusiness, Universitas Trunojoyo Madura, Bangkalan, Indonesia,
Yahya Shafiyuddin Hilmi   Doctoral School of Economics and Regional Science, Hungarian University of Agriculture and Life Sciences, Gödöllő, Hungary

Syafaat Muhari   Institut Ilmu Al-Qur'an Jakarta, Indonesia,
Zulfiqar Ali Jumani   Sasin School of Management, Chulalongkorn University, Bangkok, Thailand

Lilis Yuliati   Faculty of Economics and Business, Universitas Jember, Indonesia,
Moh. Adenan   Faculty of Economics and Business, Universitas Jember, Indonesia,
Fajar Wahyu Prianto   Faculty of Economics and Business, Universitas Jember, Indonesia,
Sunlip Wibisono   Faculty of Economics and Business, Universitas Jember, Indonesia,
Siti Komariyah   Faculty of Economics and Business, Universitas Jember, Indonesia

Wawan Hermawan   Universitas Padjadjaran, Indonesia,
Heriyaldi Heriyaldi   Universitas Padjadjaran, Indonesia,
Ari Tjahjawandita   Universitas Padjadjaran, Indonesia

Dyah Maya Nihayah   Universitas Negeri Semarang, Indonesia,
Amin Pujiati   Universitas Negeri Semarang, Indonesia,
Yosi Aulia Rahman   Universitas Negeri Semarang, Indonesia,
Annis Nurfitriana Nihayah   Universitas Negeri Semarang, Indonesia,
Nursaidah Nursaidah   Universitas Negeri Semarang, Indonesia,
Anggita Damayanti   Universitas Negeri Semarang, Indonesia,
Abdul Rahim Ridzuan   Universiti Teknologi MARA, Malaysia

Salman Samir   Department of Economics, Faculty of Economics and Business, Universitas Hasanuddin, Indonesia; LOGOV Celebes, Indonesia,
Rizky Utami   Department of Accounting, Faculty of Economics and Business, Universitas Hasanuddin, Indonesia; LOGOV Celebes, Indonesia,
Muhammad Maula Razak   Department of Management, Faculty of Economics and Business, Universitas Bosowa, Indonesia; LOGOV Celebes, Indonesia

Ainina Ratnadewati   Universitas Sebelas Maret Surakarta, Indonesia,
Bhimo Rizky Samudro   Universitas Sebelas Maret Surakarta, Indonesia,
Nur Widiastuti   School of Business Widya Wiwaha, Indonesia,
Oluwatoyin Muse Johnson Popoola   TISSA-UUM, College of Business, Universiti Utara Malaysia, Malaysia; The Institute of Chartered Accountants of Nigeria, Nigeria