Editor in Chief

Dr. I Made Suparta, MM, Universitas 17 Agustus 1945 Surabaya, Indonesia

Editors on Board

Parikesit Penangsang, Universitas 17 Agustus 1945 Surabaya, Indonesia

Dr. Sjamsul Arief, Universitas 17 Agustus 1945 Surabaya, Indonesia

Muhammad Yasin, SE., MM. , Universitas 17 Agustus 1945 Surabaya

Section Editor

Dr Ida Aju Brahmaratih, Universitas 17 Agustus 1945 Surabaya, Indonesia

Joko Priyono, Universitas 17 Agustus 1945 Surabaya, Indonesia

Reviewers

Prof. Dr. Tri Ratnawati

Prof. Dr. Ujianto, MS, Universitas 17 Agustus 1945 Surabaya

Dr. Ir. Wardah, MP., MM.

Prof. Dr. Abdul Muqid  , STIE Perbanas, Indonesia