Editorial Team
EDITOR IN CHIEF
Dr. Haryono, SE., M.Si
Universitas Bhayangkara, Surabaya 
ASSOCIATE EDITORS
Dr. Nova Retnowati, M.M.
Universitas Bhayangkara, Surabaya
REVIEWERS
Dr. Timilehin Olasoji Olubiyi
Babcock University, Nigeria 
Ritu Kumari, PhD
Quantum University, India 
Prof. Kamran Abdullayev Nureddin
Institute of Economics, Azerbaijan 
Dr. Kritchakhun Bhanityanakorn
Lyceum of the Philippines University, Thailand 
Venkatesha Nayak, PhD
University Evening College, India
Aryan Sharma, PhD
Maharishi Markandeshwar Mullana, India
Mohammad Taleghani, PhD
Islamic Azad University of Rasht, Iran 
Marwane El Halaissi, PhD
Mohammed V University, Morocco 
Dr. Bee Loeung
BELTEI International University, Cambodia 
Dr. Syaiful Bahri
Universitas Panca Marga Probolinggo, Indonesia
Ghufron Achmad Yani
LPPNU Jawa Timur, Indonesia
Ram Paudel
American Management University, Upland, California 
EDITORIAL MEMBERS
Ferdinandus Sampe, SE., M.Bus., Ph.D.
Atma Jaya University, Makassar
Syahruddin Kadir, S.E.Sy., M.E.
Sipatokkong Mambo Bone University
Andri Cahyo Purnomo, S.Pd., M.Pd.
Raharja University