Dr. Joseph Philip Kambey, SE.,Ak.,MBA, Manado State University, Tondano-Indonesia SCOPUS ID, Sinta Id

Lenny Leorina Evinita B.Sc., MBA.,Ph.D, Manado State University, Tondano-Indonesia, SCOPUS ID, Sinta Id

Dr. Cecilia L Kewo M.Si, Ak., CA, Manado State University, Tondano-Indonesia, Sinta Id

Dr. Meidy Kantohe SE., AK.,M.Si, CA, Manado State University, Tondano-Indonesia, Sinta Id