Editorial Team
| EDITOR IN CHIEF | ||||
| Prof Ni Gusti Agung Gede Eka Martiningsih Universitas Mahasaraswati Denpasar, Indonesia  |  |  |  | |
| MANAGING EDITOR | ||||
| Mulkan Syarif (AMIK) BSI Jakarta, Indonesia | | | |  | |
| EDITORIAL BOARD | |
| Nina Poyda-Nosyk Ferenc Rakoczi II Transcarpathian Hungarian College of Higher Education, Ukraine  | | | | |
Tariq Tawfeeq Yousif Alabdullah University of Basrah, Iraq  | | | | |
| Hening Widi Oetomo STIESIA, Surabaya, Indonesia | | | | | |
Mohammed Almashhadani University of Houston, United States  | | | |
| Sugiyanto Pamulang University Indonesia | | | | |
Oghenekparobo Ernest Agbogun Dennis Osadebay University, Asaba, Nigeria  | | | | |
| REVIEWER | |
| Essia Ries Ahmed Karabük Üniversitesi, Turkey  | | | | |
Abdulkarim M. Jamal Kanaan |
| Tutik Winarsih STIE Yapan, Indonesia | | | | |
Sahar Ahmadian Buinzahra University, Iran  | | | | |
| Sukirno D. S. Universitas Negeri Yogyakarta (UNY), Indonesia | | | | | |
Fariz Universitas Telkom, Indonesia | | | | | |
| Samuel Uwhejevwe-Togbolo Dennis Osadebay University, Asaba, Nigeria | | | | |
Muhammad Ali A. Mangoranda Mindanao State University, Phillipines  | | | |
| EDITORIAL OFFICE | |
| Laila Siti Aminah Universitas Wisnuwardhana, Indonesia |
Salsabila Zahrah H. Universitas Negeri Malang, Indonesia |