First Author:   Miguel Angel Esquivias Universitas Airlangga miguel@feb.unair.ac.id         Second Author: Rudi Purwono Universitas Airlangga rudipurwono@feb.unair.ac.id         Third Author: Unggul Heriqbaldi Universitas Airlangga u.heriqbaldi@feb.unair.ac.id         Fourth Author: M Khoerul Mubin Universitas Airlangga mkmubin@feb.unair.ac.id   mkmubin@feb.unair.ac.id