Editors
- Hendra Wijaya, Accountancy Department, Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia
- Sihar Tigor Benjamin Tambunan, Widya Mandala Surabaya Catholic University, Indonesia
- Shanti Shanti, Widya Mandala Surabaya Catholic University, Indonesia
Section Editor
- Vincent Widya Iswara, Kepala Perpsutakaan
