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Afiat Sadida, Accounting Department, Semarang state polytechnic
Anang Muftiadi, Universitas Padjajaran
Andi Batari Citta, STIM Lasharan Jaya Makassar
Andre, Universitas Widya Dharma Pontianak
Anggun Aisatun Zahroh, Management Program, Bima School of Economics, Bima City
Anisah, Universitas Gunadarma
Asnah, Sekolah Tinggi Ilmu Ekonomi Haji Agus Salim, Bukittinggi
Bustani, Lambung Mangkurat University
Desak Made Sukarnasih, Universitas Pendidikan Nasional Denpasar
Desmintari, Universitas Pembangunan Nasional Veteran Jakarta
Diskhamarzaweny, Universitas Islam Kuantan Singingi
Djuminah, Universitas Sebelas Maret
Fahruddin Salim, Faculty of Economics, Pancasila University, Jakarta
Farida, National University
Gampo Haryono, Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci
Gemala Paramita, Faculty of Economics, Ibn Chaldun University, Jakarta
Giriati, Universitas Tanjungpura
Hamdan, Serang Raya University
Hartini Salamah, Faculty of Economics, Ibn Chaldun University, Jakarta
Hasanudin, Universitas Tanjungpura
Heriyadi, Universitas Tanjungpura
Iis Fitriani, Management Program, Bima School of Economics, Bima City
Irma Melani, Financial Management at Ibn Chaldun University, Jakarta
Irmawati, Universiti Teknologi Malaysia
Irna Maulana, Financial Management at Ibn Chaldun University, Jakarta

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