Editors: Andra Oktavian Norman; Pasca Dwi Puta; Gaffar Hafiz Sagala; Choms Gary Ganda Tua Sibarani;

Editors: Dr. Ciurea Maria, University of Petroșani, Romania;

Editors: Dr. Konstantin Getmantsev; Dr. Iana Roumbal; Ruixin Zhu;

Editors: Irina Turgel; Valentina Derbeneva; Hans Wiesmeth;

Editors: Aulia Heridani, M.Pd., M.S.;

Editors: Dony Abdul Chalid, S.E., M.M., Ph.D.; Ratih Dyah Kusumastuti, M.T., Ph.D.; Viverita, S.E., M.M., Ph.D.;

Editors: Oksana V. Vaganova - Editor-in-Chief; Natalya E. Solovjeva; Viktoria I. Tinyakova;

Editors: Yu-En Lin, Jilin University, China; Qiang Wu, Rensselaer Polytechnic Institute, USA;

Editors: Dr. Gede Adi Yuniarta, SE., M.Si., Ak; Gusti Ayu Purnamawati, SE., M.Si., Ak.; M. Rudi Irwansyah, S.Pd., M.Pd.; Made Aristia Prayudi, S.A., M.Sc., Ak.;

Editors: Dr. Anton Nazarov;

Editors: L. Guo; E. S. Pfeiffer; A. Hassan; E. N. H. Khay;

Editors: Perengki Susanto SE.,M.Sc., Ph.D (Editor in Chief); Assoc. Prof. Dr. Efrizal Syofyan, S.E., M.Si., Ak., CA; Assoc. Prof. Dr. Debdulal Mallick; Assist. Prof. Kanako N. Kusanagi, Ph.D; Dr. Shane Mathews; Dr. Max Briggs; Prof. Dr. Abdul Raziq; Dr. Muhammad Imran; Dr. Havid Ardi, S.Pd.,M.Hum; Jean Elikal Marna S.Pd,M.PdE; Rita Syofyan S.Pd.,M.Pd.E; Rizki Sri Lasmi, S.E., M.M; Ilham Thaib, SE.,M.M.; Dovi Septiari, S.E., M.Sc., Ak; Hari setia Putra, S.E., M.Si; Dian Fitria Handayani,SE, MSc; Helga Nuri Honesty, S.E., M.Acc; Dewi Pebriani, S.E., M.Si; Yollit Permata Sari SE, M.Si;

Editors: Prof. Dr. Bambang Supriyono - Universitas Brawijaya, Indonesia; Prof. Dr. Soesilo Zauhar - Universitas Brawijaya, Indonesia; Prof. Dr. Suhadak - Universitas Brawijaya, Indonesia; Prof. Dr. Endang Siti Astuti - Universitas Brawijaya, Indonesia; Prof. Dr. Sumartono - Universitas Brawijaya, Indonesia; Yusri Abdillah - Universitas Brawijaya, Indonesia; Oscar Radyan Danar - Universitas Brawijaya, Indonesia; Cacik Rut Damayanti - Universitas Brawijaya, Indonesia; Asti Amelia Novita - Universitas Brawijaya, Indonesia; Sri Sulasmiyati - Universitas Brawijaya, Indonesia;

Editors: Mingming Huo; Xi Zang; Jin Zhang;

Editors: Prof. Dr. Ade Gafar Abdullah – Universitas Pendidikan Indonesia, Bandung, Indonesia; Dr. Isma Widiaty, M.Pd - Universitas Pendidikan Indonesia, Bandung, Indonesia; Ari Arifin Danuwijaya, M.Ed - Universitas Pendidikan Indonesia, Bandung, Indonesia; Cep Ubad Abdullah, M.Pd - Universitas Pendidikan Indonesia, Bandung, Indonesia;

Editors: Prof. Yong Zhang; Dr. Iana Roumbal;

Editors: Aries Heru Prasetyo, Ph.D

Editors: Aleksandr I. Khorev-Chief Editor, Department of Economics Security, Voronezh State University of Engineering Technology (Voronezh, Russia); Vasiliy N. Popov, Rector of Voronezh State University of Engineering Technology (Voronezh, Russia); Elena V. Sibirskaya, Department of Statistics, Russian Economic University n.a. Plekhanov (Moscow, Russia); Lyudmilla E. Sovik, Khudzhand Polytechnic Institute of Tajik University n.a. academician Osimi (Khudzhand, Tajikistan); Azizulo Kh. Avezov, Department of Business and Economics, Polessky State University (Pinsk, Belarus); Olga Yu. Arshinova, Editor in TPU Publishing, Tomsk Polytechnic University (Tomsk, Russia); Anna A. Derkanosova, Editorial board of journal "Proceedings of VSUET", Voronezh State University of Engineering Technology (Voronezh, Russia);

Editors: Vyacheslav A. Gulevsky-Chief co-editor; Alexander V. Agibalov-Chief co-editor; Lazar K. Radovanovic; Konstantin S. Ternovykh; Olga Yu. Arshinova; Elena B. Falkovich;

Editors: Rongdang Wang; Hao Lin; Yunlong Duan; Ying Zhang

Editors: Teoh Ai Ping (Universiti Sains Malaysia, Malaysia); Keni (Universitas Tarumanagara, Indonesia); Shieunt-Han Tsai (Kun Shan University, Taiwan);

Editors: Prof. Dr. Devanto Shasta Pratomo-- Universitas Brawijaya, Indonesia; Dr. Erlina Diamastuti, SE. M.Si., AK, CA, CSRA, CSP— Universitas Internasional Semen Indonesia, Indonesia; Mochammad Tanzil Multazam, M.Kn. – Universitas Muhammadiyah Sidoarjo; Rila Anggraeni, MM-- Universitas Brawijaya, Indonesia; Nurlita Novianti, MSA., Ak-- Universitas Brawijaya, Indonesia; Marisya Mahdia Khorina, MM-- Universitas Internasional Semen Indonesia, Indonesia; Nur Eliza Faizaty, M.Si-- Universitas Internasional Semen Indonesia, Indonesia; Ayu Fury Puspita, MSA., Ak-- Universitas Brawijaya, Indonesia

Editors: Prof. Dr. Ginta Ginting, M.B.A. – Universitas Terbuka, Indonesia; Prof. Ali Muktiyanto, S.E., M.Si. – Universitas Terbuka, Indonesia; Dr. Joko Rizkie Widokarti, S.E., M.M. – Universitas Terbuka, Indonesia; Dr. Zainur Hidayah, S.Pi., MM. – Universitas Terbuka, Indonesia; Dr. Etty Puji Lestari, S.E., M.Si. – Universitas Terbuka, Indonesia; Amalia Kusuma Wardhani, SE., M.Com., Ph.D. – Universitas Terbuka, Indonesia;

Editors: Dr. Mukhlis, SE, M.Si; Dr. Kemas Muhammad Husni Thamrin, SE, MM; Dr. Muhammad Ichsan Hadjri, MM; Agil Novriansa, S.E., M.Sc, Ak., CA.; Fida Muthia, S.E., M.Sc.; Imelda, SE, MSE; Muhammad Farhan, SE, M.Si; Dirta Pratama Atiyatna, SE, M.Si; Feni Marissa, SE, M.Si; Deassy Apriani, SE, M.Si; Hera Febria Mavilinda, SE, M.Si; Anisa Listya, SE, M.Si, Ak; Muhammad Ichsan Siregar, SE, M.Si, Ak; Lina Dameria Siregar, SE, MM; Abdul Bashir, SE, M.Si; Ichsan Hamidi, S.H.I., M.Si.; Nyimas Dewi Murnila Saputri, S.E., M.S.M; Alghifari Mahdi Igamo, S.E., M.S.E.; Nur Khamsiah, S.E., M.Sc.; Ruth Samantha Hamzah, S.E., M.Si.; Sri Maryati, S.E., M.Sc.;

Editors: Dr. Anggraeni E.K, S.H., M.Hum., Universitas 17 Agustus 1945 Semarang; Dr. Rr.Widyorini I.W., SH., M.Hum., Universitas 17 Agustus 1945 Semarang; Markus Suryoutomo, SH., MSi., Universitas 17 Agustus 1945 Semarang; Yusuf Saefudin, S.H., M.H., Universitas Muhammadiyah Purwokerto; Muhammad Bagus Tri Prasetyo, Universitas Jenderal Soedirman