Dewan Editor

Editor in Chief

Lidia Marlina Mawikere, Unsrat

Editor

Sintje N Rondonuwu, Sam Ratulangi University, Indonesia

Stanley Kho Walandouw, Sam Ratulangi University, Indonesia

I Gede Suwetja, Sam Ratulangi University, Indonesia

Victorina Z. Tirayoh, Sam Ratulangi University, Indonesia

Lintje Kalangi, Sam Ratulangi University, Indonesia

Christian Victor Datu, 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

Dr. Jullie J. Sondakh, SE., M.Si., Ak., Sam Ratulangi University, Indonesia

Dr. Herman Karamoy, SE., M.Si., Ak., Sam Ratulangi University, Indonesia

Drs. Sifrid Sonny Pangemanan, MSA., Sam Ratulangi University, Indonesia