Ishak Juharsa Harahap Department of Regional and Rural Development Planning,
University of Sumatra Utara,
North Sumatra, Indonesia Indonesia
Prof. Erlina. SE.M.Si. Ph.D.Ak.CA Department of Accounting, Faculty of Economics and Business
University of Sumatra Utara,
North Sumatra, Indonesia Indonesia
Dr. Rujiman MA Department of Economic Development,
North Sumatra University,
North Sumatra, Indonesia Indonesia