Prof. Dr. Ahmad Rizki Sridadi SH., MM., MH., [Scopus ID: 57211904303] - Faculty of Economics and Business, Universitas Airlangga, Indonesia.

Prof. Dr. Murpin Josua Sembiring Gurky, SE.,M.Si., [Scopus ID: 57209507487] - Faculty of Economics and Business, Universitas Ciputra Surabaya, Indonesia.

Prof. Dr. Mahmudah Enny Widyaningrum, Dra., Ec., M.Si., [Scopus ID: 58573278200] - Faculty of Economics and Business, Universitas Bhayangkara Surabaya, Indonesia.

Prof. Dr. Hary Soegiri, M.B.A., M.Si., [Scholar ID: G2tCbAEAAAAJ] - Sekolah Tinggi Ilmu Ekonomi Pancasetia, Indonesia.

Dr. Uswatun Hasanah, SE., M.Sc., [Scholar ID: 9QVKXHwAAAAJ] - Management Department, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia.

Prof. Dr. Moeljadi, S.E., S.U., M.Sc., [Scholar ID: fO5HHQkAAAAJ] - Faculty of Economics and Business, Universitas Brawijaya, Indonesia.