Septi Triana Putri, Faculty of Economics and Business, University of Jember
Serli Mauliyah, Faculty of Economics and Business, Jember University,Indonesia
Setiya Adi Waluyo, STIE Indocakti Malang, Indonesia
Shintya Fatma Tri Utami, Faculty of Economics and Business, University of Jember
Sih Darmi Astuti, Department of Management, Dian Nuswantoro University, Indonesia
Sih Darmi Astuti, Universitas Dian Nuswantoro, Indonesia
Soehartatiek, STIE Indonesia Malang, Indonesia
Sri Harnani, STIE Jaya Negara Tamansiswa Malang, Indonesia
Suci Nurul Zakiah, University Of Jember, Indonesia.
Sulton Anbiya Mustofa, Faculty of Economics and Business, University of Jember
Suryaning Bawono, STIE Jaya Negara Tamansiswa Malang, Indonesia
Tasnim Nikmatullah Realita, STIE Indocakti Malang, Indonesia
Tiffany Dian Nissa, University of Jember, Indonesia
Tito Aditya Perdana, Department of Management, Dian Nuswantoro University, Indonesia
Usman, Dian Nuswantoro University, Indonesia
Visska Yunita Purnama, Faculty of Economics and Business, University of Jember
Wempi Aprilla Maulanasyah Para Wibangga, University of Jember, Indonesia
Wempi Aprilla Maulanasyah Para Wibangga, Faculty of Economics and Business, University of Jember, Indonesia
Yanicha Lukma Anggarie, Faculty of Economics and Business, Jember University,Indonesia
Yanu Antika Ningsih, STIE Jaya Negara Tamansiswa Malang
Yara Issawi, Universite de Sfax, Tunisia
Yenni Fayanni, Accounting Department, Faculty of Economics and Business, Universitas Airlangga,Indonesia
Yenni Fayanni, STIE Jaya Negara Tamansiswa Malang, Indonesia
Yuda Agus Setiawan, STIE Jaya Negara Tamansiswa Malang
Yudhi Anggoro, STIE Indocakti Malang, Indonesia

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