Browse Author Index

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All

A

Adhitama, Satria, 2Politeknik Keuangan Negara STAN Bintaro Jaya Kp. Pondok Serut, Tangerang Selatan, 15222, Indonesia (Indonesia)
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)
Ali, Peter, Department of Accountancy, Imo State Polytechnic Umuagwo, P.M.B. 1472 Owerri, Imo State-Nigeria (Nigeria)
Ali, Peter Ifeanyichukwu, Department of Financial Management Technology Federal University of Technology Nigeria (Nigeria)
Ali, Peter, Department of Financial Management Technology, FUTO – Nigeria (Nigeria)
Alinsari, Natasia, Universitas Kristen Satya Wacana (Indonesia)
Alvindra, Alvindra
Amelia, Rizky Windar, Universitas Widya Dharma Klaten (Indonesia)
Amelia, Rizky Windar, Widya Dharma Klaten University (Indonesia)
Amperawati, Endang Dwi, Universitas Primagraha Serang Jl. Trip Jamaksari No. 1A Blok A1, Kaligandu, Serang, Banten 42111 (Indonesia)
Ananda, Anton Ferry, Sekolah Tinggi Ilmu Ekonomi Kertanegara Malang
Andreas, Richard Bill, Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (Indonesia)
Anggadini, Sri Dewi, Universitas Komputer Indonesia (Indonesia)
Anggraeni, Maria, Satya Wacana Christian University (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, 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)
Astungkara, Agni, Universitas Islam Batik Surakarta (Indonesia)
Astuti, Dina Aulia, Faculty of Economics and Business, Sultan Ageng Tirtayasa University, Serang (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, Satya Wacana Christian University (Indonesia)
Atahau, Apriani Dorkas Rambu, Universitas Kristen Satya Wacana Salatiga (Indonesia)
Atahau, Apriani Dorkas Rambu, Universitas Kristen Satya Wacana
Audela, Kezya, Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)

B

Bachtiar, Yanuar, STIE Indonesia Banjarmasin (Indonesia)
Bachtiar, Yanuar, Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (Indonesia)
Baiti, Maulidina Nur, Universitas Diponegoro (Indonesia)
Bakhtiar, Hafidz Andra, UNIBA SURAKARTA (Indonesia)
Banamtuan, Obi, Universitas Merdeka Malang (Indonesia)
Bandi, Bandi, Economics and business Faculty, Universitas Sebelas Maret, Indonesia (Indonesia)
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)

C

Cahyaningsih, Diyah Sukanti, Universitas Merdeka Malang (Indonesia)
Chandra, Cut Putri Silphia, Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala (Indonesia)
Chandrarin, Grahita, Program Pascasarjana Universitas Merdeka Malang (Indonesia)
Chandrarin, Grahita, 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)
Chrystabel, Stefani, Diponegoro University
Clyde, Vierina, Sultan Ageng Tirtayasa University (Indonesia)

D

Damayanti, Ameilia, Universitas Pancasila Jakarta
Damayanti, Sari, Institut Agama Islam Sholahuddin Al-Ayyubi (Indonesia)
Damayanti, Vidia, Universitas Kristen Satya Wacana (Indonesia)
Dandago, Kabiru Isa, Bayero University, Kano-Nigeria (Nigeria)
Daniya, Abdulazeez Adeiza, Federal University of Technology, Minna, Niger State-Nigeria (Nigeria)
Darmawati, Andi, STIE Malangkucecwara
Darwanis, Darwanis, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala (Indonesia)
Dewi, Natasha Puspa, Universitas Komputer Indonesia (Indonesia)
Dewi, Riana Rachmawati, Universitas Islam Batik Surakarta (Indonesia)
Dewi, Toifsa Rosita, Faculty of Economics, Universitas Sebelas Maret (Indonesia)
Dika, Reyna, Magister of Management, Universitas Semarang, Semarang
Djari, Yahya Rechtiawan, Universitas Kristen Satya Wacana (Indonesia)
Dwiyono, Ilman Mufid, Politeknik Bisnis dan Pasar Modal (Indonesia)

E

Emenike, Kalu O, Department of Accounting and Finance Faculty of Commerce University of Eswatini

F

Fadhilah, Nur Hidayah K, Universitas Nusa Putra (Indonesia)
Fahlevi, Heru, Universitas Syiah Kuala, ID Scopus 57189895148 (Indonesia)
Faizza, Chois Nuril, Universitas Negeri Malang (Indonesia)
Farhan, Defa Aulia, University Of Indonesia (Indonesia)
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)
Fitriany, Fitriany, Universitas Indonesia (Indonesia)
Fitriyani, Normalita Indah, Universitas Kristen Satya Wacana (Indonesia)
Fristiani, Nosi lia, Program Pascasarjana Universitas Merdeka Malang (Indonesia)

G

Gracia, Evie Sola, Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (Indonesia)
Graha, Vina Satya, Malangkuçeçwara School of Economic Directorate General of Taxation (Indonesia)
Gunardi, Ardi, Universitas Pasundan (Indonesia)
Gunawan, Ade, Universitas Muhammadiyah Sumatera Utara (Indonesia)
Gunawan, Juniati, Universitas Trisakti (Indonesia)

H

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)
Harmadji, Dwi Ekasari, Wisnuwardhana University, Malang East Java, 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 Perbankan dan Keuangan Universitas Merdeka Malang (Indonesia)
Haryanto, Sugeng, Program D3 Keuangan dan Perbankan Universitas Merdeka Malang (Indonesia)
Haryanto, Sugeng, 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)
Hermawan, Dedy
Hersugondo, Hersugondo, Universitas Diponegoro (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
Hutagalung, Simon Sumanjoyo, Universitas Lampung (Indonesia)

I

Ibrahim, Ridwan, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala (Indonesia)
Indarto, Indarto, Magister of Management, Universitas Semarang, Semarang
Indayani, Indayani, Universitas Syiah Kuala (Indonesia)
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)
Istikomah, Istikomah, Sebelas Maret University
Istiowati, Sri Indah, STIE Malangkucecwara
Istiqomah, Nuria, Telkom University (Indonesia)
Iswanaji, Chaidir, Universitas Tidar Magelang (Indonesia)

J

Jemunu, Maria Dwi, Program Pascasarjana Universitas Merdeka Malang (Indonesia)
Jufrizen, Jufrizen, Universitas Muhammadiyah Sumatera Utara (Indonesia)
Julian, Lufti, Faculty of Economic and Business, University of Indonesia (Indonesia)

K

Kausar, Marino Firaj, Universitas Kristen Satya Wacana Salatiga (Indonesia)
Khomsiyah, Khomsiyah, Universitas Trisakti (Indonesia)
Khusaini, Musthofa Amin, Universitas Syiah Kuala (Indonesia)
Kleriawan, Erren Bustami, Politeknik Bisnis dan Pasar Modal (Indonesia)
Koroy, Tri Ramaraya, Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (Indonesia)
Krisnawati, Astrie, Telkom University (Indonesia)
Krisnawati, Astrie, University of Telkom Bandung (Indonesia)
Krisnawati, Astrie, Telkom University Bandung (Indonesia)
Kristanto, Ari Budi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)
Kristanto, Ari Budi, Univesitas Kristen Satya Wacana (Indonesia)
Kristiana, Ulderike Eva, Satya Wacana Christian University (Indonesia)
Kristianti, Ika, Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Univ. Kristen Satya Wacana (Indonesia)
Kristianti, Ika, Universitas Kristen Satya Wacana
Kristianti, Ika, Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)
Kurniawan, Yusuf, Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Gajayana Malang (Indonesia)
Kurniawati, Yunita, Univesitas Kristen Satya Wacana (Indonesia)
Kusnoegroho, Yefta Andi, Universitas Kristen Satya Wacana Salatiga (Indonesia)
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)

L

Larum, Kordi, Universitas Merdeka Malang (Indonesia)
Lestari, Henny Setyo, Fakultas Ekonomi dan Bisnis, Universitas Trisakti (Indonesia)

M

Mahastanti, Linda Ariany, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana (Indonesia)
Malinda, Shelfi, Universitas Sriwijaya (Indonesia)
Mareta, Fitri, Nusa Putra University (Indonesia)
Maria, Evi, Universitas Kristen Satya Wacana (Indonesia)
Martono, Samuel, Satya Wacana Christian University (Indonesia)
Mauboy, Bill, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (Indonesia)
Mauboy, Bill Enus, 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)
Mega, Raiswati Untsa, Universitas Komputer Indonesia
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)
Muhammad, Muhammad Liman, Bayero University, Kano-Nigeria (Nigeria)
Muis, Muhammad Abdul, Polytechnic of Business and Capital Market, Jakarta, Indonesia (Indonesia)
Muizzuddin, Muizzuddin, Universitas Sriwijaya (Indonesia)
Mukmin, Mukmin, Universitas Muhammadiyah Sumatera Utara (Indonesia)
Mulyadi, Roza, Faculty of Economics and Business, Sultan Ageng Tirtayasa University, Serang (Indonesia)
Munandar, Agus, Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jakarta, Indonesia (Indonesia)
Murdiono, Achmad (Indonesia)
Murni, Sri, Economics and business Faculty, Universitas Sebelas Maret, Indonesia (Indonesia)
Murtadlo, Kholid, Universitas Yudharta Pasuruan (Indonesia)
Muslichah, Muslichah, STIE Malangkucecwara (Indonesia)
Muslichah, Muslichah, Malangkuçeçwara School of Economic (Indonesia)
Mustikowati, Rita Indah, Universitas PGRI Kanjuruhan Malang Program Doctor Ilmu Manajemen Universitas Negeri Malang (Indonesia)

N

Nashrullah, Lazzuardi, Prodi Manajemen Fakultas Ekonomi Universitas Cokroaminoto Yogyakarta (Indonesia)
Nilawati, Yuana Jatu, Universitas Trisakti (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)
Nugrahanti, Yeterina Widi, Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Nugroho, Bagas Ari, Universitas Kristen Satya Wacana (Indonesia)
Nugroho, Paskah Ika, Fakultas Ekonomikas Dan Bisnis, Universitas Kristen Satya Wacana (Indonesia)
Nuraeni, Nuraeni, Universitas Yudharta Pasuruan (Indonesia)
Nurfitri, Indriyani, Universitas Kristen Satya Wacana (Indonesia)
Nurlaela, Siti
Nurpramitha, Intan Restu, Universitas Kristen Satya Wacana (Indonesia)
Nuryana, Ida, Universitas Kanjuruhan Malang (Indonesia)
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)
Nzotta, Samuel M, Department of Financial Management Technology, FUTO – Nigeria (Nigeria)

O

Oktavia, Kristiana, Universitas Kristen Satya Wacana (Indonesia)
Oktaviani, Indri Irma, Universitas Islam Indonesia (Indonesia)
Olweny, Tobias, University of Agriculture & Technology (Kenya)

P

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)
Pahlevi, Reza Widhar, Department of Entrepreneurship, Faculty Economic and Social, 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)
Paramita, Metta, Universitas Kristen Satya Wacana (Indonesia)
Parawiyati, Parawiyati, Jurusan Akuntansi Universitas Merdeka Malang (Indonesia)
Parawiyati, Parawiyati, Program Pascasarjana Universitas Merdeka Malang
Permata, Rizcha Ega, Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Universitas Kristen Satya Wacana (Indonesia)
Permatasari, Novia, Fakultas ekonomi Universitas Muhammadiyah Ponorogo (Indonesia)
Permatasari, Paulina, Universitas Katolik Parahyangan (Indonesia)
Pesudo, David Adechandra Ashedica, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (Indonesia)
Prabowo, Ronny, Universitas Kristen Satya Wacana (Indonesia)
Prabowo, Ronny, Satya Wacana Christian University (Indonesia)
Prabowo, Ronny, Universitas Kristen Satya Wacana Salatiga (Indonesia)
Pratikto, Hery, Program Doctor Ilmu Manajemen Universitas Negeri Malang (Indonesia)
Pratiwi, Ayu, Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Jakarta (Indonesia)
Pratiwi, Enggar, Universitas Kristen Satya Wacana Salatiga (Indonesia)
Primadita, Indria, Universitas Indonesia (Indonesia)
Purnama, Nadia Ika, Universitas Muhammadiyah Sumatera Utara (Indonesia)
Puspita, Maria Prabani Putri Galuh, Satya Wacana Christian University (Indonesia)
Puspitawati, Lilis, Universitas Komputer Indonesia
Putra, Adhika Raharja, Universitas Kristen Satya Wacana Salatiga (Indonesia)
Putri, Ayu Anastya, FEB UKSW (Indonesia)
Putri, Elysa Listiana, Universitas Kanjuruhan Malang
Putri, Fanny Dwi Amalia, Universitas Syiah Kuala (Indonesia)
Putri, Maelly Widiana, Universitas Negeri Malang (Indonesia)
Putri, Rumanintya Lisaria, 1Research Center for Cooperative, Corporation and People's Economy, National Research and Innovation Agency (BRIN) (Indonesia)

R

Rahadian, Nabila, Universitas Merdeka Malang (Indonesia)
Raharja, Surya
Rahayu, Eka Nesty, Universitas Merdeka Malang
Rahayu, Mia Safitri, Nusa Putra University (Indonesia)
Rahmawati, Rahmawati, Sebelas Maret University (Indonesia)
Rahmawati, Rahmawati, Economics and business Faculty, Universitas Sebelas Maret, Indonesia (Indonesia)
Ramadhan, Rifqi Dhia, University of Indonesia
Ramdani, Deni, Universitas Tidar Magelang
Ramdani, Deni, Universitas Tidar Magelang (Indonesia)
Ramdaniansyah, Muhammad Rizky, Nusa Putra University (Indonesia)
Ramdhani, Adinda Putri, Fakultas Ekonomi dan Bisnis, Universitas Trisakti (Indonesia)
Riantika, Reny Lia, Prodi Akuntansi Fakultas Bisnis dan Ekonomika Universitas Islam Indonesia (Indonesia)
Rifin, Amzul (Indonesia)
Rina, Eneng, Nusa Putra University (Indonesia)
Risfandy, Tastaftiyan, [Scopus Author ID: 57193524279] Department of Management Faculty of Economics and Business Universitas Sebelas Maret Surakarta (Indonesia)
Rita, Maria Rio, Satya Wacana Christian University (Indonesia)
Rita, Maria Rio, Satya Wacana Christian University Jl. Diponegoro 52-60 Salatiga 50711 Salatiga, Central Java (Indonesia)
Rizal, Nelyumna, Universitas Pancasila Jakarta
Rizal, Nelyumna, Universitas Pancasila Jakarta (Indonesia)
Robiyanto, Robiyanto, Universitas Kristen Satya Wacana (Indonesia)
Robiyanto, Robiyanto, [SCOPUS ID: 56968203800] Department of Management, Faculty of Economics and Business, Satya Wacana Christian University
Rompis, Adrian Izaak, Universitas Kristen Satya Wacana (Indonesia)
Rudhiningtyas, Dyah Arini, Universitas Islam Malang (Indonesia)
Rukoyah, Siti, Universitas Nusa Putra

S

Sakti, Imanuel Madea, Universitas Kristen Satya Wacana (Indonesia)
Sanim, Bunasor
Santoso, Aprih, Master of Management, Universitas Semarang, Semarang (Indonesia)
Santoso, Slamet, Economics Faculty, Muhammadiyah University of Ponorogo (Indonesia)
Sari, Lira Mustika, Universitas Pasundan (Indonesia)
Sari, Nurshadrina Kartika, Sekolah Tinggi Ilmu Ekonomi Mandala (Indonesia)
Sari, Nurshadrina Kartika, STIE Mandala Jember (Indonesia)
Sari, Nurshadrina Kartika, Program Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Mandala (Indonesia)
Sari, Wahyuni Rusliyana, Fakultas Ekonomi dan Bisnis, Universitas Trisakti (Indonesia)
Setiadi, Handy Deo, FEB UKSW Jl. Diponegoro 52-60 Salatiga (Indonesia)
Setiawan, Yehezkiel Chris, Department of Management, Faculty of Economics and Business, Satya Wacana Christian University (Indonesia)
Setiyowati, Supami Wahyu, Universitas PGRI Kanjuruhan Malang (Indonesia)
Siddi, Purnama, Universitas Islam Batik Surakarta (Indonesia)
Sihite, Diana Br, Universitas Kristen Satya Wacana (Indonesia)
Sihwahjoeni, Sihwahjoeni, Universitas Merdeka Malang (Indonesia)
Simatupang, Destiur Krisnasari, Universitas Sultan Ageng Tirtayasa Serang (Indonesia)
Soesetio, Yuli, Universitas Negeri Malang (Indonesia)
Stefany, Gabriella, Satya Wacana Christian University (Indonesia)
Subiyantoro, Edi, Program Pascfasarjana Universitas Merdeka Malang
Sugianto, La Ode, Fakultas ekonomi Universitas Muhammadiyah Ponorogo (Indonesia)
Sugianto, La Ode, Economics Faculty, Muhammadiyah University of Ponorogo (Indonesia)
Sugiyanto, Amelia Natasya, Universitas Kristen Satya Wacana (Indonesia)
Sugiyanto, Stefany Cindy, Universitas Kristen Satya Wacana (Indonesia)
Suharni, Siti, Universitas Merdeka Madiun (Indonesia)
Sulistiani, Dwi, UIN Maulana Malik Ibrahim Malang (Indonesia)
Sulistyo, Sulistyo, Universitas PGRI Kanjuruhan Malang (Indonesia)
Sulistyowatie, Syska Lady, Widya Dharma Klaten University (Indonesia)
Sumtaky, Maxion, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang (Indonesia)
Sunardi, Sunardi, Universitas Merdeka Malang (Indonesia)
sunardi, sunardi, University of Merdeka Malang, East Java, Indonesia
Supatmi, Supatmi, FEB UKSW Jl. Diponegoro 52-60 Salatiga
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 (Indonesia)
Suroso, Adi, Universitas PGRI Kanjuruhan Malang (Indonesia)
Sya'roni, Deden Abdul Wahab, Universitas Komputer Indonesia (Indonesia)

T

Tambun, Sihar, Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Jakarta (Indonesia)
Taqi, Muhamad, Universitas Sultan Ageng Tirtayasa Serang (Indonesia)
Taqi, Muhamad -, Universitas Sultan Ageng Tirtayasa (Indonesia)
Taqi, Muhamad (Indonesia)
Tiara, Noptaningrum Rohmah, Universitas Islam Batik Surakarta (Indonesia)
Tirtayasa, Satria, Universitas Muhammadiyah Sumatera Utara (Indonesia)
Tjahjono, Heru Kurnianto, Department of Management, Universitas Muhammadiyah Yogyakarta & Gadjah Mada University (Indonesia)
Treisya, Sintikhe Mega, Universitas Kristen Satya Wacana (Indonesia)

U

Ugoani, John N. N., College of Management & Social Sciences, Rhema University, P.M.B. 7021 Aba, Abia State-Nigeria (Nigeria)
Ukeje, Okanta S, Department of Banking and Finance, Abia State University, P.M.B. 2000 Uturu, Abia State-Nigeria (Nigeria)
Ulfah, Ika Farida, Fakultas ekonomi Universitas Muhammadiyah Ponorogo (Indonesia)
Utami, Astri Dian, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana (Indonesia)
Utami, Gusti Made Widya, Universitas Katolik Parahyangan (Indonesia)

W

Warsina, Warsina, Doctoral student of economics, Universitas Sebelas Maret, Indonesia (Indonesia)
Wepukhulu, Joshua M, University of Agriculture & Technology (Kenya)
Werastuti, Desak Nyoman Sri, Faculty of Economics, Universitas Pendidikan Ganesha (Indonesia)
Wicaksono, Satya Kustamaputra, Telkom University (Indonesia)
Widaninggar, Nanda, STIE Mandala Jember
Widaninggar, Nanda, Program Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Mandala
Widawati, Ericha, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Jl.Diponegoro 52-60 Salatiga (Indonesia)
Wondabio, Ludovicus Sensi, University Of Indonesia (Indonesia)

Y

Yazid, Helmi (Indonesia)
Yulandreano, Evan, Universitas Kristen Satya Wacana
Yulianto, Hery Dwi, Universitas Komputer Indonesia (Indonesia)
Yunisaningrum, Ika Risda, Univesitas Kristen Satya Wacana (Indonesia)

Z

Zuhroh, Diana, Magister Akuntansi Universitas Merdeka Malang (Indonesia)
Zuhroh, Diana, University of Merdeka Malang (Indonesia)
Zuhroh, Diana, Program Pascfasarjana Universitas Merdeka Malang (Indonesia)