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A

Aoron M. Simanjuntak, Departement of Accounting, Faculty of Economics and Business Universitas Cendrawasih, Sorong Papua Indonesia
Arum Febriyanti Ciptaningtias, Program Studi Akuntansi Manajerial Jurusan Akuntansi Politeknik Negeri Semarang

D

Dyah Pramesti Nur Azizah, Accounting Division of Politeknik Negeri Semarang

E

Elva Nuraina, Pendidikan Akuntansi, Universitas PGRI Madiun Indonesia

F

Fakhri Rana Sausan, Program Studi Akuntansi Manajerial Jurusan Akuntansi Politeknik Negeri Semarang

I

Iin Andrayanti, Institute of Social Science and Management STIAMI
Iman Supriadi

J

Jonrisman Sinaga, Master of Administration Science, Institute of Social Science and Management STIAMI, Jakarta

K

Kusuma Adi Rahardjo, STIE Mahardhika Surabaya

L

Lesi Hertati, Departement of Accounting, STIE Rahmaniyah

M

Machfud Sidik, Master of Administration Science, Institute of Social Science and Management STIAMI, Jakarta
Miya Dewi Suprihandari
Moh Wahib, Mahardhika Surabaya High School of Economics
Mohamad Hasanudin, Accounting Division of Politeknik Negeri Semarang

O

Otniel Safkaur, Departement of Accounting, Faculty of Economics and Business Universitas Cendrawasih, Sorong Papua Indonesia

R

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

T

Toni Hartono, Accounting Division of Politeknik Negeri Semarang

Y

Yeni Priatnasari, Politeknik Harapan Bersama Tegal Central Java, Indonesia

M

Adam, Mohammad, Sriwijaya University

E

Anan, Edy , Department of Accounting, Universitas AMIKOM Yogyakarta, Indonesia

R

Antasari, Rina , Faculty Economic of Accounting STIE Rahmaniyah, SUMSEL-Indonesia
Antasari, Rina , Faculty Tarbiyah UIN Raden Fatah, Palembang-Indonesia

S

Arbainah, Siti , Politeknik Negeri Semarang

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