Martinus Parnawa Putranta, SINTA ID : 6023977 Universitas Atma Jaya Yogyakarta, Indonesia

Nugroho SBM, Universitas Diponegoro, Indonesia, Indonesia

Euis Soliha, UNISBANK, Indonesia

Tri Ratnawati, UNTAG Surabaya, Indonesia

Prihatin Tiyanto, UNTAG Semarang, Indonesia, Indonesia

Emiliana Sri Pudjiarti, UNTAG Semarang, Indonesia, Indonesia