1. Accounting and lecturer of Faculty of Economics and Business, Indonesia School of Economic (STIESIA) Surabaya, Surabaya City, Indonesia
2. Accounting and lecturer of Faculty of Economics and Business, Muhammadiyah University, Surabaya City, Indonesia
3. Faculty of Economics and Business, Universitas Airlangga Indonesia, Surabaya, Indonesia
4. Economic development and lecturer of Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Indonesia
5. Accounting and Lecturer of Faculty of Economics and Business, Universitas Negeri Surabaya, Surabaya, Indonesia
6. Law and Lecturer of the Faculty of Law, Universitas Gresik, Kabupaten Gresik, Indonesia