Wahyuni, Sri, Universitas Asahan Wahyuni, Winda Sri, Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara Wardana, Wahyu Habib, Universitas Asahan Wardani, Rr. Tri Istining, Departement of Business Administration, State Polytechnic of Malang, Malang, Indonesia Wardhana Haeruddin, Muh. Ilham, Faculty of Economics and Business, Makassar State University, Makassar Wardoyo, Dewie Tri Wijayati, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia 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