1. Department of Accounting, Faculty of Economics and Business, Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
2. Department of Management, Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia
3. Research Center for Cooperative, Corporation and People’s Economy, National Research and Innovation Agency Jakarta, Indonesia
4. Sekolah Tinggi Ilmu Ekonomi (STIE) Ekuitas, Bandung, Indonesia
5. Management Department, BINUS Online Learning, Bina Nusantara University, West Jakarta, Indonesia