1. Graduate School of Economics, Ritsumeikan University, Kusatsu, Japan
2. Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia
3. Financial and Development Supervisory Board, Jakarta, Indonesia
4. Ritsumeikan Global Innovation Research Organization, Ritsumeikan University, Kusatsu, Japan
5. College of Economics, Ritsumeikan University, Kusatsu, Japan