Editor in Chief

Prof. Dr. Enni Savitri, SE., MM., Ak., CA,

Editor in Chief

Faculty of Economics and Business, Universitas Riau, Indonesia

Editorial Board

Prof. Dr. Almasdi Syahza, SE., MP

Editor

Universitas Riau, Indonesia

Prof. Dr. Afrianto, S.Pd., M.A.Ed

Editor

Universitas Riau, Indonesia

Dr. Andewi Rokhmawati, SE.,

Editor

Faculty of Economics and Business, Universitas Riau, Indonesia

• Dr. Andewi Rokhmawati, SE., [Scopus] Faculty of Economics and Business, Universitas Riau, Indonesia

• Dr. Evi Deliana HZ, SH., LL.M, [Scopus] Universitas Riau, Indonesia

• Saru Arifin, [Scopus] Universitas Negeri Semarang, Indonesia

• Prof. Dr. Stefan Koos, Universität der Bundeswehr München, Germany

• Prof. Dr. Farid Ahammad Sobhani, [Scopus] School of Business and Economics, United International University, Bangladesh

• Prof. Ram Kumar Mishra, [Scopus] Institute of Public Enterprise at Hyderabad, India

• Dr. Nurun Nahar Chowdhury, [Scopus] Ministry of Public Administration, Government of the People's Republic of Bangladesh, Bangladesh

• Dr. Harun Harun, [Scopus] Singapore Business School, James Cook University, Singapore

• Michelle Espinoza Lobos, [Scopus] Universidad Arturo Prat, Chile

• Samir Qasim, [Scopus] Faculty of Physical Education, Yarmouk University, Jordan