1. Department, School of Accounting, Bina Nusantara University, Indonesia
2. Management Department BINUS Online Learning, Bina Nusantara University, Indonesia
3. Accounting Department Faculty of Economics and Business, Padjadjaran University, Indonesia
4. Entrepreneurship Department BINUS Business School, Bina Nusantara University, Indonesia
5. Accounting Department, School of Accounting, Bina Nusantara University, Indonesia