Tuwi, I Wayan, Hospitality Accounting Management Study Program, Politeknik Pariwisata Bali, Indonesia Ulumudin, Aceng, Universitas Garut Usman, Osly, Universitas Negeri Jakarta Utari, Anak Agung Sri, Faculty of Law, Universitas Udayana Utomo, Heru, Departement of Business Administration, State Polytechnic of Malang, Malang, Indonesia Vedattama, I Dewa Putu Marcello Pesat Gatra, Sekolah Kajian Stratejik dan Global, Universitas Indonesia, Indonesia Viking, Kent Ivan A., Accountancy, Business, and Management Strand, Senior High School Student, Mabolo National High School, Cebu City, Philippines Villacarillo, Shyr G., Accountancy, Business, and Management Strand, Senior High School Student, Mabolo National High School, Cebu City, Philippines Villares, Ofelia N., College of Management, Business and Accountancy, Faculty of Public Administration, Cebu Institute of Technology-University, Philippines Wahib, Moh, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya Wahyu, Lestyanto, Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya, Indonesia Wahyu, Reski, Student of Public Health Study Program, Faculty of Health Sciences, Universitas Abulyatama Aceh Besar Wahyudi, Fizar, Broadcasting, Communication Studies Program, Sekolah Tinggi Ilmu Komunikasi Interstudi Wahyudi, Hangge Daud, PRO Pertamina Raja Tempirai Field Wahyuni, Ade, Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Asahan