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Agun, Flafiana Sarihartati, Universitas Merdeka Malang (Indonesia)
Ahmed, Essia Ries, University of Nizwa (Oman)
Akujuob, A. B. C, Department of Financial Management Technology, FUTO – Nigeria (Nigeria)
Akujuobi, A.B.C, Department of Financial Management Technology, FUTO – Nigeria (Nigeria)
AL Ghassani, Ahad Said, University of Nizwa (Oman)
AL Mamar, Shima Hamdan, University of Nizwa (Oman)
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Ali, Peter Ifeanyichukwu, Department of Financial Management Technology Federal University of Technology Nigeria (Nigeria)
Alinsari, Natasia, Universitas Kristen Satya Wacana (Indonesia)
Amelia, Rizky Windar, Universitas Widya Dharma Klaten (Indonesia)
Amelia, Rizky Windar, Widya Dharma Klaten University (Indonesia)
Ananda, Anton Ferry, Sekolah Tinggi Ilmu Ekonomi Kertanegara Malang
Anggadini, Sri Dewi, Universitas Komputer Indonesia (Indonesia)
Anggriani, Yeni, Program Studi Magister Akuntansi, Universitas Sultan Ageng Tirtayasa (Indonesia)
Apriyanto, Gaguk, Jurusan Akuntansi Universitas Merdeka Malang (Indonesia)
Ardiana, Titin Eka, Economics Faculty, Muhammadiyah University of Ponorogo (Indonesia)
Arief, Mohammad, Universitas Trunojoyo Madura (Indonesia)
Ariestanto, Eko, Universitas Merdeka Malang (Indonesia)
Aripin, Zaenal, Universitas Sangga Buana YPKP Bandung (Indonesia)
Aripin, Zainal, Departemen Manajemen, Fakultas Ekonomi Universitas Sangga Buana YPKP Bandung (Indonesia)
Aristanto, Eko, Program D3 Perbankan dan Keuangan Universitas Merdeka Malang (Indonesia)
Assih, Prihat, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang (Indonesia)
Assih, Prihat, 2Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang (Indonesia)
Assih, Prihat, Universitas Merdeka Malang (Indonesia)
Astungkara, Agni, Universitas Islam Batik Surakarta (Indonesia)
Astuti, Putri, Universitas Islam Batik Surakarta
Astuti, Shinta Budi, Universitas Pancasila Jakarta (Indonesia)
Atahau, Apriani Dorkas Rambu, Department of Management, Faculty of Economics and Business, Satya Wacana Christian University
Atahau, Apriani Dorkas Rambu, Universitas Kristen Satya Wacana
Atahau, Apriani Dorkas Rambu, Universitas Kristen Satya Wacana Salatiga (Indonesia)
Atahau, Apriani Dorkas Rambu, Satya Wacana Christian University (Indonesia)
Audela, Kezya, Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)
Bachtiar, Yanuar, STIE Indonesia Banjarmasin (Indonesia)
Bakhtiar, Hafidz Andra, UNIBA SURAKARTA (Indonesia)
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Bhebhe, Elisabet (Indonesia)
Bowi, Devi Mareta, Satya Wacana Christian University (Indonesia)
Budiman, Muhammad Fakhri Musyaffa, University of Telkom Bandung (Indonesia)
Budiman, Shelly Eka P., Program Studi Akuntansi, Universitas Presiden (Indonesia)
Cahyaningsih, Diyah Sukanti, Universitas Merdeka Malang (Indonesia)
Chandra, Cut Putri Silphia, Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala (Indonesia)
Chandrarin, Grahita, Universitas Merdeka Malang (Indonesia)
Chandrarin, Grahita, Program Pascasarjana Universitas Merdeka Malang (Indonesia)
Charita, Lorensia Fidelia, Satya Wacana Christian University (Indonesia)
Chasbiandani, Tryas, Universitas Pancasila Jakarta
Chasbiandani, Tryas, Universitas Pancasila Jakarta (Indonesia)
Chomsatu, Yuli, Universitas Islam Batik Surakarta (Indonesia)
Clyde, Vierina, Sultan Ageng Tirtayasa University (Indonesia)
Damayanti, Ameilia, Universitas Pancasila Jakarta
Damayanti, Sari, Institut Agama Islam Sholahuddin Al-Ayyubi (Indonesia)
Damayanti, Vidia, Universitas Kristen Satya Wacana (Indonesia)
Darmawati, Andi, STIE Malangkucecwara
Darwanis, Darwanis, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala (Indonesia)
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Djari, Yahya Rechtiawan, Universitas Kristen Satya Wacana (Indonesia)
Dwiyono, Ilman Mufid, Politeknik Bisnis dan Pasar Modal (Indonesia)
Emenike, Kalu O, Department of Accounting and Finance Faculty of Commerce University of Eswatini
Fadhilah, Nur Hidayah K, Universitas Nusa Putra (Indonesia)
Fahlevi, Heru, Universitas Syiah Kuala, ID Scopus 57189895148 (Indonesia)
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Fatima, Agustina, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Febriyani, Agnes, Satya Wacana Christian University Jl. Diponegoro 52-60 Salatiga 50711 Salatiga, Central Java (Indonesia)
Febriyanti, Khoiriyah Vivi, Universitas Merdeka Malang
Firdaus, Riril Mardiana (Indonesia)
Fitrah, Akidah, Universitas Negeri Malang (Indonesia)
Fitriana, Vita Elisa, Program Studi Akuntansi, Universitas Presiden (Indonesia)
Fitriyani, Normalita Indah, Universitas Kristen Satya Wacana (Indonesia)
Fristiani, Nosi lia, Program Pascasarjana Universitas Merdeka Malang (Indonesia)
Graha, Vina Satya, Malangkuçeçwara School of Economic Directorate General of Taxation (Indonesia)
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Handoyo, Sigit, Prodi Akuntansi Fakultas Bisnis dan Ekonomika Universitas Islam Indonesia (Indonesia)
Hanifah, Imam Abu, Sultan Ageng Tirtayasa University (Indonesia)
Hapsari, Aprina Nugrahesthy Sulistya, Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Universitas Kristen Satya Wacana (Indonesia)
Hapsari, Aprina Nugrahesthy Sulistya, Universitas Kristen Satya Wacana (Indonesia)
Harahap, Mahruddin, Inspektorat Kementerian BUMN (Indonesia)
Harijono, Harijono, Universitas Kristen Satya Wacana (Indonesia)
Harmono, Harmono, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang (Indonesia)
Hartini, Hartini, Fakultas Ekonomi dan Bisnis, Universitas Trisakti (Indonesia)
Hartono, Arif, Fakultas ekonomi Universitas Muhammadiyah Ponorogo (Indonesia)
Haryanto, Sugeng, Program D3 Keuangan dan Perbankan Universitas Merdeka Malang (Indonesia)
Haryanto, Sugeng, Universitas Merdeka Malang (Indonesia)
Haryanto, Sugeng, Program D3 Perbankan dan Keuangan Universitas Merdeka Malang (Indonesia)
Heliani, Heliani, Universitas Nusa Putra (Indonesia)
Heliani, Heliani, Nusa Putra University (Indonesia)
Hendra, Kartika
Herawati, Heni, Universitas Tidar Magelang (Indonesia)
Herlan, Herlan, Universitas Pancasila Jakarta (Indonesia)
Hidayat, Muhammad Irfan, Prodi Akuntansi Fakultas Bisnis dan Ekonomika Universitas Islam Indonesia (Indonesia)
Hlophe, Nosipho Pearl, Department of Accounting and Finance Faculty of Commerce University of Eswatini
Ibrahim, Ridwan, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala (Indonesia)
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Indra Satria, Indra, Universitas Pancasila Jakarta (Indonesia)
Irlene, Maria Theresia, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)
Ismail, Tubagus, Universitas Sultan Ageng Tirtayasa Serang (Indonesia)
Istiowati, Sri Indah, STIE Malangkucecwara
Istiqomah, Nuria, Telkom University (Indonesia)
Iswanaji, Chaidir, Universitas Tidar Magelang (Indonesia)
Jemunu, Maria Dwi, Program Pascasarjana Universitas Merdeka Malang (Indonesia)
Jufrizen, Jufrizen, Universitas Muhammadiyah Sumatera Utara (Indonesia)
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Khusaini, Musthofa Amin, Universitas Syiah Kuala (Indonesia)
Kleriawan, Erren Bustami, Politeknik Bisnis dan Pasar Modal (Indonesia)
Krisnawati, Astrie, Telkom University (Indonesia)
Krisnawati, Astrie, University of Telkom Bandung (Indonesia)
Krisnawati, Astrie, Telkom University Bandung (Indonesia)
Kristanto, Ari Budi, Univesitas Kristen Satya Wacana (Indonesia)
Kristanto, Ari Budi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)
Kristiana, Ulderike Eva, Satya Wacana Christian University (Indonesia)
Kristianti, Ika, Universitas Kristen Satya Wacana
Kristianti, Ika, Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)
Kristianti, Ika, Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Univ. Kristen Satya Wacana (Indonesia)
Kurniawan, Yusuf, Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Gajayana Malang (Indonesia)
Kurniawati, Yunita, Univesitas Kristen Satya Wacana (Indonesia)
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Kusnugroho, Yefta Andi, Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)
Kusuma, Dedy Wijaya, Sekolah Tinggi Ilmu Ekonomi Mandala (Indonesia)
Larum, Kordi, Universitas Merdeka Malang (Indonesia)
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Mahastanti, Linda Ariany, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana (Indonesia)
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Mauboy, Bill Enus, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (Indonesia)
Mauboy, Bill, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (Indonesia)
Mbapa, Maria Fatima Ima, Universitas Merdeka Malang (Indonesia)
Mbipi, Saverius Dhuri, Program Magister Akuntansi Program Pascasarjana Universitas Merdeka Malang (Indonesia)
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Muchlish, Munawar, Sultan Ageng Tirtayasa University (Indonesia)
Mugenda, Nebat Galo, Chuka University Kenya (Kenya)
Muhamad Taqi, Muhamad, Economics and business Faculty, Accounting department, Universitas Sultan Agung Tirtayasa, Tangerang (Indonesia)
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Mukmin, Mukmin, Universitas Muhammadiyah Sumatera Utara (Indonesia)
Murdiono, Achmad (Indonesia)
Murni, Sri, Economics and business Faculty, Universitas Sebelas Maret, Indonesia (Indonesia)
Murtadlo, Kholid, Universitas Yudharta Pasuruan (Indonesia)
Muslichah, Muslichah, Malangkuçeçwara School of Economic (Indonesia)
Muslichah, Muslichah, STIE Malangkucecwara (Indonesia)
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Nashrullah, Lazzuardi, Prodi Manajemen Fakultas Ekonomi Universitas Cokroaminoto Yogyakarta (Indonesia)
Njoku, Peter N. O., College of Management & Social Sciences, Rhema University, P.M.B. 7021 Aba, Abia State-Nigeria (Nigeria)
Noviantoro, Bramasta, Universitas Kristen Satya Wacana (UKSW) Slatiga (Indonesia)
Novitasari, Maya, Universitas PGRI Madiun (Indonesia)
Nugrahani, Cahaya, University of Widya Dharma Klaten (Indonesia)
Nugrahanti, Yeterina Widi, Universitas Kristen Satya Wacana (Indonesia)
Nugrahanti, Yeterina Widi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (Indonesia)
Nugroho, Paskah Ika, Fakultas Ekonomikas Dan Bisnis, Universitas Kristen Satya Wacana (Indonesia)
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Nurfitri, Indriyani, Universitas Kristen Satya Wacana (Indonesia)
Nurlaela, Siti
Nurpramitha, Intan Restu, Universitas Kristen Satya Wacana (Indonesia)
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Nwaimo, C.E., Department of Financial Management Technology, FUTO – Nigeria (Nigeria)
Nwaimo, Chilaka E, Department of Financial Management Technology, FUTO – Nigeria (Nigeria)
Nwaorgu, O. C., College of Management & Social Sciences, Rhema University, P.M.B. 7021 Aba, Abia State-Nigeria (Nigeria)
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Olweny, Tobias, University of Agriculture & Technology (Kenya)
Padang, Juniasti Bura, Universitas Kristen Satya Wacana (Indonesia)
Pahlevi, Reza Widhar, Universitas Islam Indonesia (Indonesia)
Pahlevi, Reza Widhar, Fakultas Ekonomi Dan Sosial Universitas Amikom Yogyakarta (Indonesia)
Pamungkas, Agustinus Putra, Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Univ. Kristen Satya Wacana (Indonesia)
Pangastuti, Dyah Ani, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang (Indonesia)
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Parawiyati, Parawiyati, Jurusan Akuntansi Universitas Merdeka Malang (Indonesia)
Parawiyati, Parawiyati, Program Pascasarjana Universitas Merdeka Malang
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Prabowo, Ronny, Universitas Kristen Satya Wacana Salatiga (Indonesia)
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Puspitawati, Lilis, Universitas Komputer Indonesia
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Putri, Maelly Widiana, Universitas Negeri Malang (Indonesia)
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Rahayu, Eka Nesty, Universitas Merdeka Malang
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Ramdani, Deni, Universitas Tidar Magelang (Indonesia)
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Rina, Eneng, Nusa Putra University (Indonesia)
Rita, Maria Rio, Satya Wacana Christian University Jl. Diponegoro 52-60 Salatiga 50711 Salatiga, Central Java (Indonesia)
Rita, Maria Rio, Satya Wacana Christian University (Indonesia)
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Rizal, Nelyumna, Universitas Pancasila Jakarta (Indonesia)
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Santoso, Slamet, Economics Faculty, Muhammadiyah University of Ponorogo (Indonesia)
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Sari, Nurshadrina Kartika, Program Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Mandala (Indonesia)
Sari, Nurshadrina Kartika, STIE Mandala Jember (Indonesia)
Sari, Wahyuni Rusliyana, Fakultas Ekonomi dan Bisnis, Universitas Trisakti (Indonesia)
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Sugianto, La Ode, Economics Faculty, Muhammadiyah University of Ponorogo (Indonesia)
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Sulistiani, Dwi, UIN Maulana Malik Ibrahim Malang (Indonesia)
Sulistyowatie, Syska Lady, Widya Dharma Klaten University (Indonesia)
Sumtaky, Maxion, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang (Indonesia)
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Supatmi, Supatmi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Jl.Diponegoro 52-60 Salatiga (Indonesia)
Supatmi, Supatmi, FEB UKSW Jl. Diponegoro 52-60 Salatiga
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Tambun, Sihar, Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Jakarta (Indonesia)
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Warsina, Warsina, Doctoral student of economics, Universitas Sebelas Maret, Indonesia (Indonesia)
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Wicaksono, Satya Kustamaputra, Telkom University (Indonesia)
Widaninggar, Nanda, Program Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Mandala
Widaninggar, Nanda, STIE Mandala Jember
Widawati, Ericha, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Jl.Diponegoro 52-60 Salatiga (Indonesia)
Yazid, Helmi (Indonesia)
Yulandreano, Evan, Universitas Kristen Satya Wacana
Yulianto, Hery Dwi, Universitas Komputer Indonesia (Indonesia)
Yunisaningrum, Ika Risda, Univesitas Kristen Satya Wacana (Indonesia)
Zuhroh, Diana, Program Pascfasarjana Universitas Merdeka Malang (Indonesia)
Zuhroh, Diana, University of Merdeka Malang (Indonesia)
Zuhroh, Diana, Magister Akuntansi Universitas Merdeka Malang (Indonesia)