1. Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
2. Fakultas Ekonomi, Universitas Singaperbangsa, Karawang, Indonesia
3. Faculty of Business and Humanities, Universitas Teknologi Yogyakarta, Yogyakarta, Indonesia
4. Faculty of Business and Law, Curtin University, Bentley, Western Australia