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 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