Dewan Editor
Editor in Chief
Christian V. Datu
Editor
I Gede Suwetja, Sam Ratulangi University, Indonesia
Olivia Sardjono, Sam Ratulangi University, Indonesia
Djeini Maradesa, Sam Ratulangi University, Indonesia
Board of Reviewers
Prof. Dr. David Paul Elia Saerang, SE., M.Com., (Hons), Sam Ratulangi University, Indonesia
Dr. Ventje Ilat, SE., M.Si., Sam Ratulangi University, Indonesia
Prof. Dr. Jullie J. Sondakh, SE., M.Si., Ak., Sam Ratulangi University, Indonesia
Prof. Dr. Herman Karamoy, SE., M.Si., Ak., Sam Ratulangi University, Indonesia
Prof Dr. Winstin Pontoh, SE.,Ak.,MM., Sam Ratulangi University, Indonesia