1. Universitas Syiah Kuala (USK),Faculty of Economics and Business,Department of Management,Banda Aceh,Indonesia
2. Universitas Syiah Kuala (USK),Faculty of Economics and Business,Department of Accounting,Banda Aceh,Indonesia
3. Universitas Samudra,Faculty of Economics,Department of Management,Langsa,Indonesia
4. Universitas Syiah Kuala (USK),Faculty of Economics and Business,Department of Economics,Banda Aceh,Indonesia