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Editorial Team
Chief Editor
Purwanto, STIE Mahardhika Surabaya
Editorial Team
Pompong Budi Setiadi, STIE Mahardhika Surabaya
Asmirin Noor , STIE Mahardhika Surabaya
Roy Sumaryono, STIE Mahardhika Surabaya
Parwita Setya Wardhani STIE Mahardhika Surabaya
Editorial Board
Suhermin (STESIA SURABAYA)
Ari Kamayanti (Universitas Brawijaya)
Gugus Irianto (Universitas Brawijaya)
Aji Dedi Mulawarman (universitas Brawijaya)
Kurnia Ekasari (Politeknik Negeri Malang)
REVIEWERS
Amiartuti Kusumaningtiyas, MM. (Universitas 17 Agustus 1945, Surabaya),
Wan Adibah Wan Ismail, ACMA., CGMA. (University Teknologi Mara, Malaysia),
Khairul Anuar Kamarudin (University Of Wollongong, Dubai),
Sanju Kumar Shing (Univesity Tribhuvan, Nepal),
Miguel Angel Esquivias Padilla, IE., M.SE. (Universitas Airlangga),
Suhermi (STESIA Surabaya),
Ari Kamayanti (Polinema Malang),
Aji Dedi Mulawarman (Universitas Brawijaya),
Eva Wany (Universitas Wijaya Kusuma Surabaya),
Agus Sukoco (Universitas Narotama Surabaya)
Muhammad Saud (Internasional Islamic Univeristy, Pakistan)
Marwan Altarawneh (Arab Open University, Riyard, Saudi Arabia)
Management:
Sri Rahayu
Mochamad Fatchurrohman