Machfud Sidik, Master of Administration Science, Institute of Social Science and Management STIAMI, Jakarta
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
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
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
Saiful, University of Bengkulu
Sulastri, Sriwijaya University
Supitriyani, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Supriyadi, Polytechnic of State Finance STAN
Suzette Bosman, Sol Plaatje University
Toni Hartono, Accounting Division of Politeknik Negeri Semarang
Yeni Priatnasari, Politeknik Harapan Bersama Tegal Central Java, Indonesia
Jr, Syafira Ramadhea, Politeknik Negeri Padang
Junaidi, Ahmad, Insitut Ilmu Sosial dan Manajemen Stiami
Oktavia, Erika, Institut Ilmu Sosial dan Manajemen STIAMI
-, Nikmah, University of Bengkulu
Abdan, Mustaghfiri , Islamic University of Kalimantan MAB Banjarmasin

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