HEBR; hebr

Browse Author Index

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All

-

-, Nurfadillah, Universitas Hasanuddin (Indonesia)
-, Sri Ulfa, Universitas Hasanuddin (Indonesia)

A

Abbas, Muhammad Hasyim Ibnu, Economics Faculty, Universitas Negeri Malang
Abdullah, Faisal, Flinders University, South Australia (Australia)
Absah, Yeni, Management Program, Universitas Sumatera Utara, Medan (Indonesia)
Abubakar, Yahaya Ibrahim, Department of Economics, Al-Hikmah University, Ilorin, Nigeria (Nigeria)
Adetunji, Musilimu Adeyinka, Geography Department, Faculty of Social Science, Federal University Lokoja, Nigeria (Nigeria)
Adrian, Arif, Faculty of Tourism and Hospitality, Universitas Negeri Padang (Indonesia)
Agustien, Endah, Universiitas Indonesia (Indonesia)
Agustin, Grisvia, Universitas Negeri Malang (Indonesia)
Agustina, Priyanka (Indonesia)
Ahmad, Zulfikar Ali, STIE YKPN (Indonesia)
Ajiboye, Emmanuel Shola, Department of Economics, Al-Hikmah University, Ilorin Nigeria. (Nigeria)
Aksah, Naufal Muhammad, Department of Economics, Faculty of Economics and Business, Hasanuddin University, Makassar (Indonesia)
Alam, Syamsu, Economics and Business Faculty Hasanuddin University (Indonesia)
Alamzah, Nur, Faculty of Economics and Business Hasanuddin University (Indonesia)
Ali, Rustan
Alimuddin, Alimuddin, Accounting Department, Hasanuddin University, Makassar (Indonesia)
Alimuddin, Alimuddin, Department of Accounting, Universitas Hasanuddin (Indonesia)
Alimuddin, Alimuddin, Faculty of Economics and Business, Hasanuddin University (Indonesia)
Alimuddin, Ibriati Kartika, Sekolah Tinggi Ilmu Manajemen, Yayasan Perguruan Islam Maros (Indonesia)
Almaida, Asty, Universitas Hasanuddin
Amalia, Fisy, STIE Ganesha, Jakarta (Indonesia)
Amrullah, Amiruddin, Hasanuddin University (Indonesia)
Amrullah, Amiruddin, Faculty of Economics & Business, Hasanuddin University (Indonesia)
ANDRY, ANDRY, Inspektorat Kota Makassar, Indonesia (Indonesia)
Anwar, Anas Iswanto, Faculty of Economics and Business, Hasanuddin University (Indonesia)
Anwar, Anas Iswanto, Universitas Hasanuddin (Indonesia)
Anwar, Vebby, Universitas Hasanuddin
Arif, Hermita, Curtin Business School, Curtin University (Australia)
Arif, Hermita, Accounting Department, Universitas Hasanuddin, Makassar (Indonesia)
Arif, Muhammad Ridwan, Universitas Fajar (Indonesia)
Arifin, Iskandar, Retail Management Program, Institut Teknologi dan Bisnis Kalla, Makassar (Indonesia)
Aritonang, Adhe Martha Veronika, Interdisciplinary School of Management and Technology, Institut Teknologi Sepuluh Nopember, Surabaya (Indonesia)
Ariwibowo, Heru, Management Department, Hasanuddin University, Makassar (Indonesia)
Arshad, Imran, University Utara Malaysia (Malaysia)
Arzalsyah, Arzalsyah, Hasanuddin University
Aslam, Annisa Paramaswary, Management Department, Universitas Negeri Makassar, Makassar (Indonesia)
Asrindah, Disa, Accounting Program, AMIKOM Yogyakarta University, Yogyakarta (Indonesia)
Aswan, Andi, Faculty of Economics and Business, Hasanuddin University (Indonesia)
Atmoko, Alfriadi Dwi, Accounting Program, AMIKOM Yogyakarta University, Yogyakarta (Indonesia)
Azis, Yudi
Aziz, Dwi Abdul, Management Department, Hasanuddin University, Makassar (Indonesia)

B

Barclay, Alikiah (United States)
Bashir, Shahid, Campus Estado de México, Business School, Tecnológico de Monterrey (Mexico)

C

Chandra, Aldrichnan Aprilio, Ciputra School of Business, Makassar (Indonesia)
Christiyanto, Wenda Wahyu, Sekolah Tinggi Ilmu Ekonomi PGRI Dewantara (Indonesia)
Ciptomulyono, Udisubakti, Department of Industrial Engineering, Institut Teknologi Sepuluh Nopember, Surabaya (Indonesia)
Connell, Julia, University of Technology Sydney (Australia)

D

Damayanti, Ratna Ayu, Hasanuddin University (Indonesia)
Dani, Ibrahim, Universitas Muslim Indonesia (Indonesia)
Dani, Ibrahim, Universitas Muslim Indonesia, Makassar (Indonesia)
Devianto, Hendra, Accounting Department, Hasanuddin University (Indonesia)
Dewi, Nanny (Indonesia)
Dharsana, Muhammad Try, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, Makassar (Indonesia)
Diaraya, Diaraya, Hasanuddin University
Djamal, Bayu Pamungkas, Faculty of Economics and Business, Hasanuddin University (Indonesia)
Dunakhir, Samirah, Universitas Negeri Makassar (Indonesia)
Dwiputri, Inayati Nuraini, Economics Faculty, Universitas Negeri Malang

E

Elim, Inggriani, Accounting Departement, Faculty of Economy and Business, Sam Ratulangi University (Indonesia)
Erwin, Erwin, Faculty of Islamic Economics and Business, IAIN Palopo, Palopo (Indonesia)
Erwin, Erwin, Sharia Business Management Program, State Islamic Institute of Palopo, Palopo (Indonesia)

F

Fachri, Zulkfli, Financial and Development Supervisory Agency (BPKP), Representative of East Nusa Tenggara Province. (Indonesia)
Fahmi, Muhammad, Muhammadiyah University of Palembang
Farhana, Farhana, Master of Accounting Department, Universitas Hasanuddin (Indonesia)
Fasiha, Fasiha, Faculty of Islamic Economics and Business, IAIN Palopo, Palopo (Indonesia)
Fatmawati, Fatmawati, Economics Department, Hasanuddin University, Makassar (Indonesia)
Fauziah, Najim Nur, International Islamic University Malaysia (Malaysia)
Fauziah, Najim Nur, International Islamic University Malaysia
Fauziyyah, Andi Azzah, Accounting Department, Hasanuddin University, Makassar (Indonesia)
Febrina, Poppy, Muhammadiyah University of Palembang
Fitriyanti, Anisa, Accounting Department, Hasanuddin University, Makassar (Indonesia)
Fuadi, Fauzan, Department of Accounting, Faculty of Social and Business, Universitas Aisyah Pringsewu, Pringsewu (Indonesia)
Futari II, Ooji

G

Gaol, Dody Kurnia L., Accounting Department, Hasanuddin University, Makassar (Indonesia)

H

Habbe, Abdul Hamid, Hasanuddin University (Indonesia)
Habbe, Abdul Hamid, Accounting Department, Universitas Hasanuddin, Makassar (Indonesia)
Habbe, Abdul Hamid, Universitas Hasanuddin (Indonesia)
Haerani, Siti, Hasanuddin University (Indonesia)
HALIAH, HALIAH, Faculty of Economics and Business, Universitas Hasanuddin Makassar, Indonesia (Indonesia)
Haliah, Haliah, Universitas Hasanuddin (Indonesia)
Halim, M, Department of Management, Faculty of Economics and Business, UPN Veteran Yogyakarta, Yogyakarta (Indonesia)
Hamid, Nurdjanah, Faculty of Economics & Business, Hasanuddin University (Indonesia)
Hamid, Sofyan, Postgraduate Studies, Hasanuddin University
Hamzah, Jabir, Management Department, Hasanuddin University, Makassar (Indonesia)
Hanafi, Kartini, Accounting Department, Hasanuddin University, Makassar
Hardianti, Hardianti, Digital Business, STIMIK AMIKA, Soppeng (Indonesia)
Hasena, Camelia (Indonesia)
Haslindah, Haslindah, Digital Business Program, University Of Muhammadiyah Sidenreng Rappang, Sidenreng Rappang (Indonesia)
Herman, Bahtiar, Entrepreneurship Program, University Of Muhammadiyah Sidenreng Rappang, Sidenreng Rappang (Indonesia)
Hermansyah, Fakhrul Indra, Faculty of Economics and Business, Hasanuddin University, Makassar (Indonesia)
Hidayati, Siti, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta (Indonesia)
Hilmiyanti, Nabila Dwi, University of Indonesia (Indonesia)
Hosen, Ahmad, Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci (Indonesia)
Humaidi, Humaidi, Faculty of Islamic Economics and Business, IAIN Palopo, Palopo (Indonesia)
Huseini, Martani, Department of Business Administration, Faculty of Administrative Science Universitas Indonesia (Indonesia)
Husni, Muhammad, Accounting Department, Hasanuddin University, Makassar (Indonesia)

I

Ibrahim, Muhammad Ridwan, Faculty of Economics and Business, Universitas Nasional, Jakarta (Indonesia)
Ibrahim, Yusnidah, University Utara Malaysia (Malaysia)
Idris, Hariany, Universitas Negeri Makassar (Indonesia)
Idris, Muhammad Istiyansyah Ulman, Accounting Department, Hasanuddin University, Makassar (Indonesia)
Idrus, Mukhammad, Universitas Negeri Makassar (Indonesia)
Indrawaty, Runy Rusdyantinah, Faculty of Economics and Business, Hasanuddin University (Indonesia)
Indriati, Fibria, Faculty of Administrative Science, Universitas Indonesia (Indonesia)
Irawantho, Irawantho, Local Government of Teluk Wondama Regency MKD Unhas (Indonesia)
Irfan, Andi Muh., Management Department, Hasanuddin University, Makassar (Indonesia)
Ismail, Muhammad, Management Department, Hasanuddin University, Makassar (Indonesia)
Ismail, Muhammad, Departement of Management Hasanuddin University (Indonesia)

J

Jabani, Muzayyanah, Sharia Business Management Program, State Islamic Institute of Palopo, Palopo (Indonesia)
Jacob, Tom, Assistant Professor Christ college Irinjalakuda Kerala 680125 india (India)
Jibril, Hadira Thumaninah, Business Administration Department, Universitas Pepabri, Makassar (Indonesia)
Jibril, Hadira Thumaninah, Fakultas Ekonomi dan Bisnis Universitas Brawijaya (Indonesia)

K

Kadir, Abd Rahman, Management Department, Hasanuddin University (Indonesia)
Karim, Kasnaeny, Economics Faculty, Universitas Muslim Indonesia (Indonesia)
Karim, Kasnaeny, Universitas Muslim Indonesia, Makassar (Indonesia)
Karim, Kasnaeny, Universitas Muslim Indonesia (Indonesia)
Karim, Kurniati, Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci (Indonesia)
Kartini, Kartini, Accounting Department, Hasanuddin University, Makassar (Indonesia)
Karystin, Yuyun, Ciputra School of Business, Makassar (Indonesia)
Ke, Chen, President University (Indonesia)
Khairiyah, Wirda, Universitas Indonesia (Indonesia)
Khaltum, Umi
Khusniati, Navi'ah, Center for Energy Studies, Universitas Gadjah Mada, Yogyakarta (Indonesia)
Korompis, Claudia Wanda Melati, Accounting Departement, Faculty of Economy and Business, Sam Ratulangi University (Indonesia)
Kurnia, Zahra Nabila, International Islamic University Malaysia (Malaysia)
Kurniadita, Yuan Adelintang, School of Management YKPN, Yogyakarta (Indonesia)
Kusnayain, Yesiana Ihda
Kusno, Muh Zulfiqar, Management Department, Hasanuddin University, Makassar (Indonesia)
Kusumastuti, Retno
Kusumastuti, Retno, Faculty of Administrative Science, Universitas Indonesia (Indonesia)

L

Labdhameirina, Endah, Master of Accounting Department, Universitas Hasanuddin (Indonesia)
Latjandu, Lady Diana, Accounting Departement, Faculty of Economy and Business, Sam Ratulangi University

M

MAHDALENA, MAHDALENA, Accounting Department, Universitas Negeri Gorontalo, Indonesia (Indonesia)
Mahdi, Razanah, Department of Business Administration Science, Faculty of Administrative Sciences, University of Indonesia (Indonesia)
Malik, Anhar Januar, Retail Management Program, Institut Teknologi dan Bisnis Kalla, Makassar (Indonesia)
Manggala, Felysia, Ciputra School of Business, Makassar (Indonesia)
Manggarani, Cynthia Ayu, STIE YKPN Yogyakarta (Indonesia)
Manurung, Siska Purnama, President University (Indonesia)
Marinda Putri, Anggina, Faculty of Administrative Science, Universitas Indonesia
Marlina, Marlina, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta (Indonesia)
Marsuki, Rahim, Master of Science in Economics, Universitas Gadjah Mada, Yogyakarta (Indonesia)
Martin, Chris (United States)
Martini, Aldini Nofta, Department of Accounting, Faculty of Economics and Business, Lembah Dempo University, Lembah Dempo (Indonesia)
Masud, Anis Anshari, Dipa Makassar University (Indonesia)
Masyhudi, Muh Syahid, First Class Monitoring Office of Radio Frequency Spectrum, Ministry of Communication and Information, Makassar (Indonesia)
Mayndarto, Eko Cahyo, Universitas Tama Jagakarsa, Jakarta (Indonesia)
Mediaty, Mediaty
Mediaty, Mediaty, Accounting Department, Hasanuddin University, Makassar (Indonesia)
Mediaty, Mediaty, Master of Accounting Department, Universitas Hasanuddin (Indonesia)
Mediaty, Mediaty, Universitas Hasanuddin (Indonesia)
Meini, Zumratul, Faculty of Economics and Business, Universitas Nasional, Jakarta (Indonesia)
Mintardjo, Christoffel Mardy Oktarisa, Management Departement, Faculty of Economy and Business, Sam Ratulangi University (Indonesia)
Mobarak, Mushfiq, Yale School of Management, Yale University (United States)
Mubtadi, Novendi Arkham, Faculty of Economics and Business, Universitas Peradaban (Indonesia)
Muchlis, Mustakim, UIN Alauddin Makassar
Mulyantini, Sri, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta (Indonesia)
Munizu, Musran, Management Department, Hasanuddin University, Makassar (Indonesia)
Musdalifah, Kiki, Faculty of Islamic Economics and Business, IAIN Palopo, Palopo (Indonesia)
Musdalifah, Uci, Faculty of Islamic Economics and Business, IAIN Palopo, Palopo (Indonesia)
Mustafa, Fahrina, Faculty of economics and business, Hasanuddin University (Indonesia)
Mustafa, Fahrina, FEB Unhas; Phd Candidate Universitas Brawijaya Indonesia (Indonesia)
Mustafa, Muh. Yushar, STIE Nobel Indonesia; PhD Candidate, Graduate School of Business, National University of Malaysia, Bangi, Malaysia (Indonesia)
Mustafa, Rahmat, SmartCity Makassar News (Indonesia)
Mustafa, Riad, Faculty of Engineering, Fajar University (Indonesia)
Mustafa, Riad, Univeristas Fajar Makassar (Indonesia)
Mustafida, Rifka, International Islamic University Malaysia (Malaysia)
Mustapha, Rafiu Ayobanji, Department of Economics, Faculty of Management Sciences, Alhikmah University, Ilorin, Nigeria (Nigeria)

N

Natsir, Andi Iqra Pradipta, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, Makassar (Indonesia)
Negara, Bella Amanda, Accounting Department, Hasanuddin University, Makassar (Indonesia)
Nisa, Risya Khaerun, Department of Accounting, Faculty of Economics and Business, UIN Sunan Kalijaga, Yogyakarta (Indonesia)
Nobelson, Nobelson, Universitas Pembangunan Nasional Veteran Jakarta (Indonesia)
Nohong, Mursalim, Management Department, Hasanuddin University, Makassar (Indonesia)
Nohong, Mursalim, Economics and Business Faculty Hasanuddin University (Indonesia)
Nohong, Mursalim, Faculty of Economics and Business Hasanuddin University (Indonesia)
Nugraha, Kristian Suhartadi Widi, The University of Jember
Nugroho, Fathul, University of Western Australia (Australia)
Nugroho, Fathul, UWA Business School (Australia)
Nurbayani, Sri Undai, Faculty of Economics and Business, Hasanuddin University (Indonesia)
Nurfadhilah, Nurfadhilah
Nurfadilah, Nurfadilah, Ciputra School of Business, Makassar (Indonesia)
Nurqamar, Insany Fitri, Faculty of Economics and Business, Hasanuddin University (Indonesia)
Nursini, Nursini, Faculty of Economics and Business, Universitas Hasanuddin (Indonesia)

O

Ogi, Imelda W. J., Management Departement, Faculty of Economy and Business, Sam Ratulangi University (Indonesia)
Onyekwelu, Chijioke (United States)
Otoluwa, Narto Irawan, Sekolah Tinggi Ilmu Manajemen, Yayasan Perguruan Islam Maros (Indonesia)

P

Paddu, Abdul Hamid, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin (Indonesia)
Pagalung, Gagaring
Pahlevi, Cepi, Management Department, Hasanuddin University, Makassar (Indonesia)
Pahlevi, Cepi, Economics and Business Faculty Hasanuddin University (Indonesia)
Pakata, Ahmad Syawal Senong, Faculty of Islamic Economics and Business, IAIN Palopo, Palopo (Indonesia)
Pakata, Ahmad Syawal Senong, Sharia Business Management Program, State Islamic Institute of Palopo, Palopo (Indonesia)
Pandowo, Merinda, Management Departement, Faculty of Economy and Business, Sam Ratulangi University (Indonesia)
Parawansa, Dian A. S., Management Department, Hasanuddin University, Makassar (Indonesia)
Perdamayan, Untung, Directorate General of Customs and Excise, Ministry of Finance, Jakarta (Indonesia)
Phurnama, Richard, Ciputra School of Business, Makassar (Indonesia)
Pontoh, Grace Theresia, FEB UNHAS (Indonesia)
Praditha, Riza, STIE TRI DHARMA NUSANTARA
Prameka, Adelia Shabrina, Universitas Negeri Malang (Indonesia)
Prasetyo, Kristian Agung, Pusdiklat Pajak (Indonesia)
Prastiwi, Lustina Fajar, Economics Faculty, Universitas Negeri Malang
Pratasari, Desy Erlanda
Putra, Andi Manggala, Nottingham University Business School, The University of Nottingham (United Kingdom)

R

Raphael, Rincy
Rasmi, Rasmi, Faculty of Economics & Business, Hasanuddin University (Indonesia)
Razak, Linda A, Universitas Muhammadiyah Makassar
Reviane, Indraswati Tri Abdi, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin (Indonesia)
Rijal, Syamsul, Digital Business Program, Institut Teknologi dan Bisnis Kalla, Makassar (Indonesia)
Risky, Firman Rato, School of Accounting, University of Brawijaya, Malang, Indonesia (Indonesia)
Rivani, Irvan
Riyadi, Slamet, DR. Soetomo University (Indonesia)
Rizki, Luthfia Putri, Universitas Indonesia
Runtu, Treesje, Accounting Departement, Faculty of Economy and Business, Sam Ratulangi University (Indonesia)
Rura, Yohanis, Universitas Hasanuddin (Indonesia)
Ruslan, Andi, Islamic Banking Study Program/ Islamic Faculty of Economics and Business Institute for Islam Studies (IAIN) Bone (Indonesia)
Rusydiana, Aam Slamet, Sharia Economic Applied Research abd Training (SMART) Indonesia

S

S, Sumardi, Faculty of Economics & Business, Hasanuddin University (Indonesia)
Sahas, Nadya Septiani, Universitas Hasanuddin (Indonesia)
Sakapurnama, Eko, Department of Business Administration, Faculty of Administrative Science, Universitas Indonesia (Indonesia)
Sakapurnama, Eko, Department of Business Administration Science, Faculty of Administrative Sciences, University of Indonesia (Indonesia)
Sakapurnama, Eko, Department of Business Administration, Faculty of Administrative Science Universitas Indonesia (Indonesia)
Salam, Karta Negara, Institut Bisnis & Keuangan Nitro (Indonesia)
Salam, Sri Wijaya, Institute Technology Bandung (Indonesia)
Samir, Salman, Magister of Science on Economics Students in Universitas Gadjah Mada (Indonesia)
Sanusi, Abdullah, Faculty of Economics and Business, Hasanuddin University (Indonesia)
Sanusi, Abdullah
Sanusi, Adelia Nur Arafah Aprilia, Management Department, Hasanuddin University, Makassar (Indonesia)
Sari, Diah Permata, PWCoopers Jakarta, Indonesia Faculty of Psychology, University of Airlangga (Indonesia)
Setiawan, Danu Ade, Khazar University (Azerbaijan)
Setyani, Kartika, Interdiciplinary School of Management Technology, Institut Teknologi Sepuluh Nopember, Surabaya (Indonesia)
Shahib, Habib Muhammad, School of Accounting, University of Brawijaya, Malang, Indonesia (Indonesia)
Siahaan, Nur Halimah, Department of Accounting, Faculty of Economics and Business, Putra Bangsa University, Kebumen (Indonesia)
Sihotang, John
Silvan, Andi, STIE Manajemen Bisnis Indonesia
Sinaga, Suhut Tumpal, Politeknik Keuangan Negara STAN (Indonesia)
Sobarsyah, Muhammad
Soeling, Pantius Drahen, Department of Business Administration, Faculty of Administrative Science Universitas Indonesia (Indonesia)
Soeling, Pantius Drahen, Universitas Indonesia (Indonesia)
Soltoff, Ben (United States)
Stebiya, M.V.
Suade, Meilisa, Ciputra School of Business, Makassar (Indonesia)
Suharyati, Suharyati, Universitas Pembangunan Nasional Veteran Jakarta (Indonesia)
Sukmalangga, Arnas Yulio, The University of Jember
Sumani, Sumani, Faculty of Economics and Business, University of Jember, Jember (Indonesia)
Sumardi, Sumardi, Hasanuddin University (Indonesia)
Suryaningsih, Ika Barokah, The University of Jember (Indonesia)
Sutisna, H. (Indonesia)
Syachbrani, Warka, Universitas Negeri Makassar (Indonesia)
Syahnur, Khaerunnisa Nur Fatimah, Retail Management Program, Institut Teknologi dan Bisnis Kalla, Makassar (Indonesia)
Syaifuddin, Noor, Fiscal Policy Agency Ministry of Finance of Republic of Indonesia
Syaifuddin, Noor, UWA Business School (Australia)
Syaifudin, Noor, Ministry of Finance of Republic of Indonesia (Indonesia)
Syoemantri, Yuli Fitriyani, Padjadjaran University (Indonesia)

T

Taba, Idrus, Departement of Management Hasanuddin University (Indonesia)
Tajibu, Muhammad Jibril, Universitas Hasanuddin, Makassar (Indonesia)
Tajibu, Muhammad Jibril, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin (Indonesia)
Takwin, Bagus
Tasrim, Tasrim, Sekolah Tinggi Ilmu Ekonomi Makassar (Indonesia)
Taufik, Muhammad Imam
Tijjang, Bakhtiar
Tikson, Shinta Dewi Sugiharti, Universitas Hasanuddin (Indonesia)

U

Ulumuddin, Ihya', Department of Management, Faculty of Economics and Business, Hasanuddin University, Makassar (Indonesia)
Umaroh, Rodhiah, Department of Management, Faculty of Economics and Business, UPN Veteran Yogyakarta, Yogyakarta (Indonesia)
Usman, Asri, Faculty of Economics and Business, Hasanuddin University
Utami, Rizky, Accounting Department, Universitas Hasanuddin, Makassar (Indonesia)
Utia, Valiensi, Padjadjaran University (Indonesia)

V

Victor, Abednego, Agribusiness Department, Faculty of Economics and Management, IPB University, Bogor (Indonesia)

W

Wahda, Wahda, Management Department, Hasanuddin University, Makassar (Indonesia)
Wangkar, Aneke, Accounting Departement, Faculty of Economy and Business, Sam Ratulangi University (Indonesia)
Winra, Nuryadi, FEB UNHAS (Indonesia)
Wiryanto, Wisber, National Institute of Public Administration

Y

Yamin, Muhammad, Hasanuddin University
Yulianto, Agus (Indonesia)

Z

Zona, Mega Asri, Universitas Negeri Padang (Indonesia)
Zoraya, Intan, Management Department, University of Bengkulu, Bengkulu (Indonesia)