Saut Maruli Tua Pandiangan, S.E., M.Si.

Department of Business Administration, Polytechnic of Unggulan Cipta Mandiri, Indonesia

Pretty Luci, S.E., S.TP., M.Si.

PT Riset Perkebunan Nusantara, Indonesia

Josua Alexander Gultom, S.T., M.M.

Department of Management Industry, Deli Serdang Engineering Academy, Indonesia