Editor in Chief

Estu Widarwati, S.E., M.Si- STIE Sutaatmadja

Managing Editors

Gugyh Susandy, S.E., M.Si., C.B.M - STIE Sutaatmadja

Section Editors

Mutqi Sopiawadi, S.E., M.M – STIE Sutaatmadja

Devy W. Apriandi, S.E., M.B.A – STIE Sutaatmadja

Kuncorosidi, S.E., M.Sc  – STIE Sutaatmadja

Nunik Nurmalasari, S.E., M.Sc - STIE Sutaatmadja

Ardi Gunardi, S.E., M.Si – Universitas Pasundan

Reviewer

Bismantara, S.IP., M.Si., MBA  – STIE Sutaatmadja

Asep Kurniawan, S.E., M.M., M.Sc - STIE Sutaatmadja

Dr. Nur Choirul Afif – Universitas Soedirman

Daeng M. Nazier, M.A., Ph.D, - STIE Sutaatmadaja

Bambang Sugiharto, S.E., M.Si – STIE Sutaatmadja

Translator/Proofreader

Panji Agyoto, S.Pd. , M.Si. - STIE Sutaatmadja

Chief Financial Officer

Hanapiah Rahmalia, S.E - STIE Sutaatmadja

Assistant Editors

Farid Fakhruddin, S.E - STIE Sutaatmadja

Fajar Meiyanti, S.E - STIE Sutaatmadja