1. Faculty of Low Universitas Prima Indonesia, 20113, Jalan Sekip Simpang Sikambing, Medan, North Sumatera, Indonesia
2. Academic Department, Technology College Sarawak, Lot 459, Block 14, Jalan Sultan Tengah, Petra Jaya, 93050 Kuching, Sarawak, Malaysia
3. Faculty of Economics and Business, Universiti Malaysia Sarawak, 94300 Kota Samarahan, Sarawak, Malaysia