EDITORIAL TEAM

Chief Editor
Olivia F. C. Walangitan, SAB, M.AP, Universitas Sam Ratulangi Manado, Indonesia

Editor

Mehdi Khedmati, BSc, MSc, PhD, Monash University, Australia
Joanne V. Mangindaan, SE., PhD, M.Bus. Acc, , Universitas Sam Ratulangi Manado, Indonesia
Dr. Rizal Ula Ananta Fauzi, SE.,M.M, Universitas PGRI Madiun, Indonesia
Aneke Y. Punuindoong, S.AB, M.Si , Universitas Sam Ratulangi Manado, Indonesia
Dra. Tinneke M. Tumbel, M.Si, Universitas Sam Ratulangi Manado, Indonesia

Layout Editor

Ramadhianto Machmud, S.Sos , Universitas Sam Ratulangi Manado, Indonesia