1. Bina Nusantara University,BINUS Online Learning,Management Department,Jakarta,Indonesia
2. Faculty of Industrial Management Universiti Malaysia Pahang,Pahang,Malaysia
3. Faculty of Economics Universitas Andalas,Accounting Department,Padang,Indonesia
4. Faculty of Engineering and Informatics, Universitas Multimedia Nusantara,Department of Information System,Tangerang,Indonesia