Shine Pintor Siolemba Patiro, (scopus ID : 57204107509), Department of Management, Universitas Terbuka, Indonesia

Ali Muktiyanto, (scopus ID : 57191993122), Department of Accounting, Universitas Terbuka, Indonesia

Ceacilia Srimindarti, (scopus ID : 57210888518), Department of Accounting, Universitas Stikubank, Indonesia

Frans Salesman, (scopus ID :57205682025), Faculty of Health Sciences, Universitas Citra Bangsa, Indonesia

Roymon Panjaitan, (scopus ID :57219902136), Departmen of Informatics Management, Universitas Sains dan Teknologi Komputer, Indonesia