Royhul Akbar,  Metro Treasury Service Office, Directorate General of Treasury, Ministry of Finance,  Indonesia
Subandi Subandi,  International Human Resource Management, Queen Mary University of London,  United Kingdom

Arianto Muditomo,  Faculty of Economy, ABFI Institute Perbanas, Jakarta,  Indonesia
Novita Setyawati,  Faculty of Economy, ABFI Institute Perbanas, Jakarta,  Indonesia

Hesniati Hesniati,  Economic Faculty, Universitas Internasional Batam,  Indonesia
Felicia Koo,  Economic Faculty, Universitas Internasional Batam,  Indonesia
Fernando Fernando,  Economic Faculty, Universitas Internasional Batam,  Indonesia
Jeffri Winardy,  Economic Faculty, Universitas Internasional Batam,  Indonesia
Wiriya Dharma Chuadra,  Economic Faculty, Universitas Internasional Batam,  Indonesia

Kamillaeni Jamillah,  Economic and Business Faculty, Universitas Jember,  Indonesia
Yossy Eka Pradita,  Economic and Business Faculty, Universitas Jember,  Indonesia
Sri Wahyu Lelly Hana Setyanti,  Economic and Business Faculty, Universitas Jember,  Indonesia

Dewa Ayu Made Kislina,  Politeknik Keuangan Negara STAN,  Indonesia
Suparna Wijaya,  Politeknik Keuangan Negara STAN,  Indonesia