1. Ph.D., Associate Professor, Faculty of Economics and Business, Department of Accounting, Hayam Wuruk Perbanas University, Indonesia
2. Ph.D., Assistant Professor / Lecturer, Faculty of Economics, Department of Management, Yapis Papua University, Indonesia
3. Ph.D., Assistant Professor / Lecturer, Faculty of Sharia, Department of Sharia Economic Law (Muamalah), Fattahul Muluk State Islamic Institute of Papua, Indonesia
4. Ph.D., Associate Professor / Lecturer, Postgraduate Faculty, Department of Regional Finance, Cenderawasih University, Indonesia