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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, 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)
Alinsari, Natasia, Universitas Kristen Satya Wacana (Indonesia)
Amelia, Rizky Windar, Widya Dharma Klaten University (Indonesia)
Amelia, Rizky Windar, Universitas Widya Dharma Klaten (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)
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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)
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Atahau, Apriani Dorkas Rambu, Universitas Kristen Satya Wacana
Atahau, Apriani Dorkas Rambu, Satya Wacana Christian University (Indonesia)
Atahau, Apriani Dorkas Rambu, Universitas Kristen Satya Wacana Salatiga (Indonesia)
Atahau, Apriani Dorkas Rambu, Department of Management, Faculty of Economics and Business, Satya Wacana Christian University
Audela, Kezya, Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)
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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)
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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)
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)
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)
Handoyo, Sigit, Prodi Akuntansi Fakultas Bisnis dan Ekonomika Universitas Islam Indonesia (Indonesia)
Hanifah, Imam Abu, Sultan Ageng Tirtayasa University (Indonesia)
Hapsari, Aprina Nugrahesthy Sulistya, Universitas Kristen Satya Wacana (Indonesia)
Hapsari, Aprina Nugrahesthy Sulistya, Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-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
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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)
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)
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)
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Khusaini, Musthofa Amin, Universitas Syiah Kuala (Indonesia)
Kleriawan, Erren Bustami, Politeknik Bisnis dan Pasar Modal (Indonesia)
Krisnawati, Astrie, University of Telkom Bandung (Indonesia)
Krisnawati, Astrie, Telkom University Bandung (Indonesia)
Krisnawati, Astrie, Telkom University (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, Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Univ. Kristen Satya Wacana (Indonesia)
Kristianti, Ika, Universitas Kristen Satya Wacana (UKSW) Salatiga (Indonesia)
Kristianti, Ika, Universitas Kristen Satya Wacana
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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)
Mareta, Fitri, Nusa Putra University (Indonesia)
Martono, Samuel, Satya Wacana Christian University (Indonesia)
Mauboy, Bill Enus, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (Indonesia)
Mauboy, Bill, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (Indonesia)
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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)
Muhamad Taqi, Muhamad, Economics and business Faculty, Accounting department, Universitas Sultan Agung Tirtayasa, Tangerang (Indonesia)
Muis, Muhammad Abdul, Polytechnic of Business and Capital Market, Jakarta, Indonesia (Indonesia)
Murni, Sri, Economics and business Faculty, Universitas Sebelas Maret, Indonesia (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)
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)
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)
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Oktaviani, Indri Irma, Universitas Islam Indonesia (Indonesia)
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Pahlevi, Reza Widhar, Universitas Islam Indonesia (Indonesia)
Pahlevi, Reza Widhar, Fakultas Ekonomi Dan Sosial Universitas Amikom Yogyakarta (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 (Indonesia)
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Pratiwi, Ayu, Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Jakarta (Indonesia)
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Puspitawati, Lilis, Universitas Komputer Indonesia
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Putri, Elysa Listiana, Universitas Kanjuruhan Malang
Rahadian, Nabila, Universitas Merdeka Malang (Indonesia)
Rahayu, Eka Nesty, Universitas Merdeka Malang
Rahayu, Mia Safitri, Nusa Putra University (Indonesia)
Rahmawati, Rahmawati, Economics and business Faculty, Universitas Sebelas Maret, Indonesia (Indonesia)
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Ramdani, Deni, Universitas Tidar Magelang
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Ramdhani, Adinda Putri, Fakultas Ekonomi dan Bisnis, Universitas Trisakti (Indonesia)
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Rifin, Amzul (Indonesia)
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)
Rizal, Nelyumna, Universitas Pancasila Jakarta
Rizal, Nelyumna, Universitas Pancasila Jakarta (Indonesia)
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Robiyanto, Robiyanto, Universitas Kristen Satya Wacana (Indonesia)
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Santoso, Slamet, Economics Faculty, Muhammadiyah University of Ponorogo (Indonesia)
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Sari, Nurshadrina Kartika, STIE Mandala Jember (Indonesia)
Sari, Wahyuni Rusliyana, Fakultas Ekonomi dan Bisnis, Universitas Trisakti (Indonesia)
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Sugianto, La Ode, Fakultas ekonomi Universitas Muhammadiyah Ponorogo (Indonesia)
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Sulistyowatie, Syska Lady, Widya Dharma Klaten University (Indonesia)
Sumtaky, Maxion, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang (Indonesia)
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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)
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Sya'roni, Deden Abdul Wahab, Universitas Komputer Indonesia (Indonesia)
Tambun, Sihar, Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Jakarta (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, University of Merdeka Malang (Indonesia)
Zuhroh, Diana, Magister Akuntansi Universitas Merdeka Malang (Indonesia)
Zuhroh, Diana, Program Pascfasarjana Universitas Merdeka Malang (Indonesia)