• Ifa Ratifah - Department of Accounting, Faculty of Economics and Business, Universitas Pasundan, Indonesia.
  • Puji Lestari - Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman, Indonesia
  • Sri Mulyantini - Department of Management, Faculty of Economics and Business, Universitas Pembangunan Nasional Jakarta, Indonesia.
  • Dewi Sarifatulah - Department of Management, Faculty of Economics and Business, STIE Pandu Madania, Indonesia.
  • Dwi Prastowo Darminto - Department of Accounting Magister, Universitas Pancasila Jakarta, Indonesia.
  • Amir Indrabudiman P - Department of Accounting, Faculty of Economics and Business, Universitas Budi Luhur Jakarta, Indonesia.
  • Zaky Machmuddah - Departement of Accounting, Universitas Dian Nuswantoro Semarang, Indonesia.
  • Sri Hartono - Department of Management, Faculty of Economics and Business, Universitas Islam Sultan Agung Semarang, Indonesia.
  • Imron Rosyadi - Department of Management, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indoensia.
  • Muhammad Iqbal Fasa - Faculty of Islamic Economics and Business, Universitas Islam Negeri Raden Intan Lampung, Indonesia.
  • Suparmono - Department of Management, Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta, Indonesia.
  • Wiwit Apit Sulistyowati - Departement of Accounting, Universitas Swadaya Gunung Jati Cirebon, Indonesia.
  • Yeni Priatna Sari - Departement of Accounting, Politeknik Harapan Bersama Tegal, Indonesia.
  • Agung Yulianto - Departement of Accounting, Universitas Swadaya Gunung Jati Cirebon, Indonesia.
  • Yuni Siswanti - Department of Management, Faculty of Economics and Business, Universitas pembangunan Nasional Veteran Yogyakarta, Indonesia.