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Pahlevi, Reza Widhar, Universitas Islam Indonesia
Pamungkas, Agustinus Putra, Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Univ. Kristen Satya Wacana
Pangastuti, Dyah Ani, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang
Permata, Rizcha Ega, Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Universitas Kristen Satya Wacana
Permatasari, Novia, Fakultas ekonomi Universitas Muhammadiyah Ponorogo
Pesudo, David Adechandra Ashedica, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Prabowo, Ronny, Universitas Kristen Satya Wacana Salatiga
Prabowo, Ronny, Universitas Kristen Satya Wacana
Pratiwi, Enggar, Universitas Kristen Satya Wacana Salatiga
Puspita, Maria Prabani Putri Galuh, Satya Wacana Christian University
Putri, Elysa Listiana, Universitas Kanjuruhan Malang

    




AFRE (Accounting and Financial Review)
Postgraduate University of Merdeka Malang




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