Noorliza Binti MD Noordin, Mahsa University, Malaysia

Natalia Binti Hakimi, Mahsa University, Malaysia

Anantawikrama Tungga Atmadja (Scopus ID: 57201605689) (Google Scholar) (Sinta ID), Universitas Pendidikan Ganesha, Bali-Indonesia

Nyoman Ari Surya Darmawan (Scopus ID: 58503641000) (Google Scholar) (Sinta ID), Faculty of Economic and Business, Universitas Pendidikan Ganesha, Bali-Indonesia

I Gusti Agung Putu Eryani (Scopus ID: 57205025604) (Sinta ID) (Google Scholar), Department of Civil Engineering, Universitas Warmadewa, Denpasar, Bali-Indonesia

Selmita Paranoan (Scopus ID: 57195518863) (Google Scholar) (Sinta ID), Faculty of Economic and Busines, Universitas Tadulako, Indonesia

Partiwi Dwi Astuti (Scopus ID: 57211792863) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia

Dwi Orbaningsih (Scopus ID: 57214455680) (Google Scholar) (Sinta ID), Universitas Gajayana Malang, Indonesia

Sophia Andini (Google Scholar) (Sinta ID), Universitas Multimedia Nusantara, Indonesia

Ridwan Sanjaya (Scopus ID: 36176329900) (Google Scholar) (Sinta ID), Soegijapranata Catholic University, Indonesia

Amrita Nugraheni Saraswaty (Scopus ID: 57205553918) (Google Scholar) (Sinta ID), Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia

Made Sudarma (Scopus ID: 57192416576) (Google Scholar) (Sinta ID), Profesor of Acounting and Management, Brawijaya University, Indonesia

Luh Suriati (Scopus ID: 57205075598) (Google Scholar) (Sinta ID), Faculty of Agriculture, Universitas Warmadewa, Bali-Indonesia

I Made Suwitra (Google Scholar) (Sinta ID), Professor of Law, Universitas Warmadewa, Indonesia

Anak Agung Gde Satia Utama (Scopus ID: 57221635950) (Google Scholar) (Sinta ID), Faculty of Economy, Universitas Airlangga, Indonesia