, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) (Indonesia)
, Universitas Multimedia Nusantara
, Loyola University Andalusia (Indonesia)
, Universitas Bina Bangsa
, Universitas Muhammadiyah Lamongan
, STAI PAncawahana Bangil
, STIE Ekuitas
, Brawijaya University
Eddy Yunus
Marwan Altarawneh, Arab Open University
Rifda Fitrianti, STIE Mahardhika Surabaya
Susanto Sukiman
, Irawat Abdul, Universitas Negeri Gorontalo
Abdul Halik
Ade Wimbo Brasrinanto
Ardianto, Airlangga University
Arman Hakim Nasution, Sepuluh Nopember Institute of Technology, Indonesia
Awali Prasetya Hanif
Bisma Arianto, Management, Universitas PGRI Adi Buana, Surabaya, Indonesia
Denpharanto Agung Krisprimandoyo, Universitas Ciputra Surabaya, Surabaya, Indonesia
Dewi Prastiwi, Faculty of Economics and Business, State University of Surabaya, Indonesia
Eddy Yunus
Elis Dwiana Ratnamurni, Universitas Jenderal Achmad Yani
Eni Wuryani, Universitas Negeri Surabaya
Gagah Maulidin Amirul

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