1. Department of Management, Universitas Airlangga, Surabaya, Indonesia
2. Department of Information Systems, Faculty of Computer Science, Universitas Brawijaya, Malang, Indonesia
3. Department of Management, Postgraduate School, Universitas Airlangga, Surabaya, Indonesia
4. DOAE, National Taichung University of Science and Technology, Taichung, Taiwan (ROC)