1. Dr. Firdaus Hamta, S.E., M.Si [google scholar] Universitas Riau Kepulauan || Indoenesia

2. Dr Steve Perryman [google scholar] Monash Business School, Monash University||Australia

3. Deffi Ayu Puspito Sari, S.TP., M.Agr.Sc., Ph.D., IPM [google scholar] Universitas Bakrie || Indonesia

4. Dr. Evi Maria., M.Acc., Ak., CA [google scholar] Universitas Kristen Satya Wacana || Indoensia

5. Dr. Calen, SE., MM. [google scholar] STAMI || Indoensia

6. Dr. Albert Yansen [google scholar] STIE Bhakti Pembangunan || Indoensia

7. JOHN TASKINSOY, PhD [google scholar] STANBUL AYDIN UNIVERSITY || Turkey

8. Jiachen Hou, PhD [google scholar] bradford university || United Kingdom

9. Dr. Ebrahim Kunju Sulaiman [google scholar] School of Management and Business Studies, Mahatma Gandhi University || India

10. Dr. Aloysius Hari Kristianto, S.E., M.Si.  [Google Scholar] Institut Shanti Bhuana || Indonesia

11. Dr. Irwan Christanto Edy, S.Si,M.Si [Google Scholar] Institut Teknologi dan Bisnis Kristen Bukit Pengharapan || Indonesia

12. Dr. E. Erny Amriani Asmin, S.E,.M.M [google scholar] Universitas Djuanda