1. Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
2. Faculty of Business & Communication, Universiti Malaysia Perlis, Arau, Perlis, Malaysia
3. Faculty of Business and Management, Universiti Teknologi MARA, Melaka, Malaysia
4. Institute for Big Data Analytics and Artificial Intelligence (IBDAAI), Universiti Teknologi MARA Shah Alam, Malaysia
5. Centre for Economic Development and Policy, Universiti Malaysia Sabah, Kota Kinabalu, Sabah, Malaysia
6. Institute for Research on Socio Economic Policy, Universiti Teknologi MARA, Melaka, Malaysia
7. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam, Malaysia