Editor in Cheaf

Nur Agus Salim, Widya Gama Mahakam Samarinda University, Indonesia

Deputy Chief Editor

Muhammad Ikhsan, Widya Gama Mahakam Samarinda University, Indonesia

Editors

Uslan, Muhammadiyah Kupang University, Indonesia

Perawati Bte Abustang, Universitas Megarezky, Indonesia

Muhammad Ikhsan, Widya Gama Mahakam Samarinda University, Indonesia

Ms Heny Pratiwi, STIMIK Widya Cipta Dharma, Indonesia

Dr. Muhammad Zaibi, M.Pd, IAIN Samarinda, Indonesia

Reviewer

Euis Kusumarini, Widya Gama Mahakam Samarinda University, Indonesia

Azainil, Mulawarman University, Indonesia

Eka Selvi Handayani, Widya Gama Mahakam Samarinda University, Indonesia

Muhammad Nawawi, SE., MM, Politeknik Negeri Samarinda, Indonesia

Usman, Mulawarman University, Indonesia

Suminto, Samarinda State Politytechnic, Indonesia

M. Azhari, Kutai Kartanegara University, Indonesia