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Dewan Editor
Editor in Chief
Purwanto ID Scopus 57208166891 STIE Mahardhika Surabaya
Editorial Board
Pompong Budi Setiadi STIE Mahardhika Surabaya
Evi Thelia Sari STIE Mahardhika Surabaya
Anita Kartika Sari STIE Mahardhika Surabaya
Parwita Setya Wardhani STIE Mahardhika Surabaya
Rika Yuliastanti STIE Mahardhika Surabaya
Mochamad Fatchurrohman STIE Mahardhika Surabaya
Eddy Madiono Sutanto (Universitas Kristen Petra Surabaya)
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 (Politeknik Negeri 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)
Aslina Asnawi (Universita Hasanudin)
Amelia (Universitas Pelita Harapan Surabaya)
Rudy Badrudin (STIE YKPN Yogyakarta)
Sri Hartini (Universitas Airlangga)
Management:
Sri Rahayu