Editor in Chief
Dr. Anggiat M Sihite, S.E., M.M, Universitas Budi Darma Medan, Indonesia

Editorial Board
Yogi Putra.,S.E.,M.M, Universitas Battuta, Indonesia
Apriwati Barus, S.E., M.M, AKademi Pariwisata Nusantara Medan, Indonesia
Yeni Rachmawati, SP, MP, Politeknik LP3I Medan, Indonesia

Copy Editor & Production
Atika Aini Nasution,SE.,MM, Universitas Battuta, Sumatera Utara
Yenni  Ramadhani Harahap.,S.E.,M.Ak, Universitas Amir Hamzah, Indonesia