TIM EDITOR
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