Julaeha, Institut Ilmu Sosial dan Manajemen STIAMI
Kusuma Adi Rahardjo, STIE Mahardhika Surabaya
Lesi Hertati, Departement of Accounting, STIE Rahmaniyah
Lusiyanawati, Universitas Swadaya Gunung Jati
Machfud Sidik, Master of Administration Science, Institute of Social Science and Management STIAMI, Jakarta
Mahmudi, Universitas Islam Indonesia
Michael, Universitas Pradita
Miya Dewi Suprihandari
Moh Wahib, Mahardhika Surabaya High School of Economics
Mohamad Hasanudin, Accounting Division of Politeknik Negeri Semarang
Muhtarom, Universitas Terbuka
Mulyanah, Universitas Sultan Ageng Tirtayasa
Nikmah, Universitas Bengkulu
Nirwana, Universitas Hasanuddin
Novianita Rulandari, Institut Ilmu Sosial dan Manajemen STIAMI
Otniel Safkaur, Departement of Accounting, Faculty of Economics and Business Universitas Cendrawasih, Sorong Papua Indonesia
Ramadanti, Universitas Cenderawasih
Ratih Kumala, Institute of Social and Management Studies STIAMI, Jakarta
Rio Ahmad Junaedi, FKIP, Universitas PGRI Madiun Indonesia
Rudi Hartasetiadi, Master of Administration Science, Institute of Social Science and Management STIAMI, Jakarta
Rusmianto, Politeknik Negeri Lampung
Saiful, University of Bengkulu
Sulastri, Sriwijaya University
Supitriyani, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Supriyadi, Polytechnic of State Finance STAN

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