Wiagustini, Ni Luh Putu, Universitas Udayana, Bali, Indonesia Wibowo, Bambang Sri, Management and Accounting Department, Economic Faculty, STIE Mahardhika, Surabaya, Indonesia Wicaksana, Kuscahya, Directorate General of Treasury of South Sulawesi Province, Ministry of Finance of the Republic of Indonesia Widia Astuti, Yuni , Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Asahan Widiasanty, Gita, Communication Studies Program, STIKOM Inter Studi, Jakarta Widiasanty, Gita, Communication, STIKOM Interstudi, Jakarta Wihardi, Doddy, Faculty of Communication and Creative Design, Universitas Budi Luhur, Indonesia Wijaya, Andy Fefta, Environmental Science Doctoral Program, Graduate School, Universitas Brawijaya Wijaya, I Wayan Arta, Electrical Engineering Study Program, Universitas Udayana, Bali, Indonesia Wijaya, Septihani Michella, Master's Student, University of Nottingham Ningbo China Wijayanti, Indah Oktari, Accounting Study Program, Faculty of Economic, Universitas Bengkulu, Bengkulu, Indonesia Wiryanata, I Gusti Ngurah Agung, Hospitality Accounting Management Study Program, Politeknik Pariwisata Bali, Indonesia Witjaksana, Budi, Faculty of Engineering, Universitas 17 Agustus 1945, Surabaya Witjaksana, Budi, Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya Wulan, Sri, Universitas Tadulako, Indonesia