Adestya, Gella Intan, universitas Merdeka malang (Indonesia)
Agun, Flafiana Sarihartati, University of Merdeka Malang (Indonesia)
Amanda, Nurcitra, Directorate Of General Taxes
Aminnudin, Moch, Universitas Islam Nahdlatul Ulama Jepara (Indonesia)
Andrian, Anthalucky Dewi, University of Merdeka Malang
Anggraeni, Nia Arnela, Universitas Merdeka Malang (Indonesia)
Apriyanto, Gaguk, Universitas Merdeka Malang (Indonesia)
Arifiyanto, Rizal Tri, Universitas Merdeka Malang (Indonesia)
Assih, Prihat, Magister Accounting Department, Graduate School, University of Merdeka Malang (Indonesia)
Astuti, Widia, University of Mataram (Indonesia)
Awa, Ovilya Rambu Ana, Universitas Merdeka Malang (Indonesia)
Awaliyah, Nurul Qalbi, Diponegoro University (Indonesia)
Aziz, Saman Abdul, Universitas of Merdeka Malang (Indonesia)
Basuki, Basuki, Universitas Airlangga (Indonesia)
Cahyaningsih, Diyah Sukanti, University of Merdeka Malang (Indonesia)
Cahyaningsih, Diyah Sukanti, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang (Indonesia)
Christanto, Imanuel Wahyu, Department of Accounting, Faculty of Economics and Business, Diponegoro University (Indonesia)
Darmansyah, Darmansyah, Pascasarjana Universitas Pancasila
Dermawan, Wildan Dwi, Universitas Siliwangi
Dewi, Any Rustia, Universitas Merdeka Malang (Indonesia)
Dewi, Ine Ratna, Politeknik Keuangan Negara STAN (Indonesia)
Dewi, Luh Gede Kusuma, Undiksha (Indonesia)
Dewi, Nurul Hasanah Uswati, Accounting Department, University of Hayam Wuruk Perbanas, Surabaya (Indonesia)
Dewi, Nurul Hasanah Uswati, Universitas Hayam Wuruk Perbanas Surabaya (Indonesia)
Dianto, Sigit Nur, Pascasarjana Universitas Pancasila (Indonesia)
Dilasari, Ike, University of Merdeka Malang (Indonesia)
Diovany, Bella Imas, University of Merdeka Malang
Diptyana, Pepie, Universitas Hayam Wuruk Perbanas Surabaya (Indonesia)
Djaddang, Syahril, Pascasarjana Universitas Pancasila
Djati, Waluyo, University of Merdeka Malang (Indonesia)
Dwijayanti, Ni Made Ayu, POLITEKNIK NEGERI BALI (Indonesia)
Firmansyah, Irman, Universitas Siliwangi (Indonesia)
Friskila, Triana, UNIVERSITAS STIKUBANK SEMARANG (Indonesia)
Fuad, Fuad, Department of Accounting, Faculty of Economics and Business, Diponegoro University (Indonesia)
Ginting, Rafles, Tanjungpura University (Indonesia)
Ginting, Rafles, Tanjungpura University
Gunarso, Pujo, Universitas Merdeka Malang (Indonesia)
Handajani, Lilik, University of Mataram (Indonesia)
Hapsari, Aprina Nugrahesthy Sulistya, Satya Wacana Christian University (Indonesia)
Harahap, Ardhansyah Putra (Indonesia)
Hastuti, Ambar Woro, University of Merdeka Malang (Indonesia)
Hastuti, Ambar Woro, Universitas Merdeka Malang (Indonesia)
Herawati, Nyoman Trisna, Undiksha- Bali (Indonesia)
Hutasuhut, Julianto (Indonesia)
Ibrahim, Ibrahim (Indonesia)
Irfan, Muhammad, Universitas Andalas (Indonesia)
Iriawan, Shalihul Aziz Widya, Universitas Islam Nahdlatul Ulama Jepara (Indonesia)
Jaeni, Jaeni, UNIVERSITAS STIKUBANK SEMARANG (Indonesia)
Januarti, Indira, Universitas Diponegoro (Indonesia)
Jundia, Hilda Salma, UNIVERSITAS SLAMET RIYADI (Indonesia)
June, Cindy Getah Trisna, Brawijaya University, Indonesia (Indonesia)
Khouroh, Umu, Universitas Merdeka Malang
Khristina, Khristina, Tanjungpura University
Kin, Alfonsa Hildegardis
Kiptiyani, Siti Anissah, University Of Merdeka Malang (Indonesia)
Kosasih, Maratus Sholihah Aprilia
Kristiana, Mega Nova, University of Merdeka Malang (Indonesia)
Kurniawan, Dwi Putra, Universitas Merdeka Malang (Indonesia)
Kurniawati, Ratna, University of Merdeka Malang
Kusmayadi, Dedi, Universitas Siliwangi (Indonesia)
Kusumawardhany, Sayekti Indah, IAIN Kediri (Indonesia)
Kusumowati, Dewi, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang (Indonesia)
Kusumowati, Dewi, University of Merdeka Malang (Indonesia)
Laksito, Herry, Universitas Diponegoro (Indonesia)
Lestari, Yona Octiani, UIN Maulana Malik Ibrahim Malang (Indonesia)
Lisetyati, Eni, Universitas Merdeka Malang (Indonesia)
Listyowati, Listyowati, University of Merdeka Malang (Indonesia)
Ludigdo, Unti, Brawijaya University, Indonesia
Luthan, Elvira, Universitas Andalas (Indonesia)
Manggabarani, Annisa Mirah Fitria, University of Hayam Wuruk Perbanas (Indonesia)
Manurung, Adler Haymans, Faculty of Economics, Bhayangkara University (Indonesia)
Mariani, Wayan Eny
Marija, Marija, Universitas Merdeka Malang (Indonesia)
Martani, Dwi (Indonesia)
Maulida, Mustafidah Nur, Universitas Islam Nahdlatul Ulama Jepara
Megarani, Afifah, Universitas Merdeka Malang (Indonesia)
Meitriana, Made Ary, Undiksha (Indonesia)
Mochtar, Masruri
Muawanah, Umi, Magister Akuntansi, Universitas Gajayana Malang (Indonesia)
Mufidatunnisa, Latifah Nur, Universitas Sarjanawiyata Tamansiswa Yogyakarta (Indonesia)
Muhtar, Muhtar, Program Studi Pendidikan Akuntansi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sebelas Maret (Indonesia)
Mukti, Meliani, Universitas Padjadjaran (Indonesia)
Mulansari, Retno, University of Merdeka Malang
Mutmainah, Siti
Na’imah, Izzatur Rohmatun, Universitas Islam Nahdlatul Ulama Jepara (Indonesia)
Nafi, Moch (Indonesia)
Nafi, Moch, Universitas Merdeka Malang (Indonesia)
Nafi', Moch, Universitas Merdeka Malang (Indonesia)
Naur, Birgita Maryeta, Universitas Merdeka Malang (Indonesia)
Nawirah, Nawirah, Universitas Islam Negeri Maulana Malik Ibrahim Malang (Indonesia)
Ningtyas, Rendah Oktavianti, Universitas Airlangga (Indonesia)
Novitasari, Devi, University of Merdeka Malang
Nugroho, Gunawan Tri, Magister Accounting Department, Graduate School, University of Merdeka Malang (Indonesia)
Nur Romadhoni, Devita, Universitas Islam Negeri Maulana Malik Ibrahim Malang (Indonesia)
Nurdin, Fajar, University of Merdeka Malang (Indonesia)
Nurhuda, Ahmad Ferdian, Universitas Sarjanawiyata Tamansiswa (Indonesia)
Nuryanah, Siti, University of Indonesia (Indonesia)
Nyoto Susanto, Deni Raharjo (Indonesia)
Oktoriza, Linda Ayu
Otoxsusilo, Dea Mutiara, Universitas Merdeka Malang (Indonesia)
Palupiningrum, Nita, University of Merdeka Malang (Indonesia)
Pangastuti, Dyah Ani, University of Merdeka Malang (Indonesia)
Parawiyati, Parawiyati, University of Merdeka Malang (Indonesia)
Peilouw, Christian Timotius, Universitas Brawijaya Malang (Indonesia)
Permatasari, Ditya, Universitas Islam Negeri Maulana Malik Ibrahim Malang (Indonesia)
Permatasari, Meirna Puspita, Universitas Brawijaya (Indonesia)
Pertiwi, Dinda Mega, University of Mataram (Indonesia)
Pornamasari, Irene Rani
Prakoso, Dimas Bagus
Pranoto, Alexander N.H., Universitas Padjadjaran (Indonesia)
Prasetianingtias, Enggar, University of Merdeka Malang (Indonesia)
Pratama, Lazuardi Widyanto, Directorate Of General Taxes
Pratiwi, Hania Galuh, University of Merdeka Malang (Indonesia)
Purwanti, Lilik
Purwatiningsih, Anggraeni, University of Merdeka Malang (Indonesia)
Puspitasari, Garin
Putri, Fuadhillah Kirana, Sarjanawiyata Tamansiswa University
Putri, Likke Prawidya, Universitas Gajah Mada (Indonesia)
Rachma, Dhea Amarsya Aulia, Universitas Hayam Wuruk Perbanas Surabaya (Indonesia)
Ramadhani, Fatimah Hidayati, UIN Maulana Malik Ibrahim Malang (Indonesia)
Ratnaningsih, Christina Sri, Universitas Merdeka Malang (Indonesia)
Rival, Luqman Obby, Unisnu Jepara (Indonesia)
Rohman, Fatchur, Unisnu Jepara (Indonesia)
Rohman, Fatchur, Universitas Islam Nahdlatul Ulama Jepara (Indonesia)
Rombebunga, Meyjerd, IPB University (Indonesia)
Rosid, Arifin, University of Merdeka Malang (Indonesia)
Saefudin, Robi, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang (Indonesia)
Safitri, Yuliati Galuh Nur, Universitas Hayam Wuruk Perbanas Surabaya (Indonesia)
Safriliana, Retna, University of Merdeka Malang (Indonesia)
Sarbunan, Yanuarius, Universitas Merdeka Malang (Indonesia)
Sari, Ayu Permata, Universitas Islam Negeri Sumatera Utara (Indonesia)
Sari, Ni Wayan Purnita, STMIK Primakara (Indonesia)
Sari, Ratna Novita, Universitas Diponegoro (Indonesia)
Sarwono, Aris Eddy, Slamet Riyadi University (Indonesia)
Sebo, Serena Sila, Universitas Merdeka Malang (Indonesia)
Sembel, Roy, Faculty of Economics, Institut Pengembangan Manajemen Indonesia (Indonesia)
Setia, Kohar Adi, Magister Akuntansi, Universitas Gajayana Malang
Setiyorini, Wahyu, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang (Indonesia)
Setiyorini, Wahyu, Universitas Merdeka Malang (Indonesia)
Setyahuni, Suhita Whini, Universitas Dian Nuswantoro (Indonesia)
Setyastrini, Ni Luh Putri, Universitas Brawijaya (Indonesia)
Shidieq, Firdaus Hafidz A, Universitas Gajah Mada (Indonesia)
Sihombing, Pardomuan Robinson
Sihwahjoeni, Sihwahjoeni, Universitas Merdeka Malang (Indonesia)
Sijum, Adelheit Advelia
Simanjaya, Felicia Novi, Tanjungpura University (Indonesia)
Sinukaban, Albert Nicodemus, Tanjungpura University (Indonesia)
Sistya, Putri Ida, Universitas Airlangga (Indonesia)
Sitinjak, Norman Duma, Universitas Merdeka Malang (Indonesia)
Sitinjak, Norman Duma, UNMER Malang (Indonesia)
Subadriyah, Subadriyah, Universitas Islam Nahdlatul Ulama Jepara (Indonesia)
Sumtaky, Maxion
Sumtaky, Maxion, Universitas Merdeka Malang (Indonesia)
Suparman, Nanang, UIN SGD Bandung (Indonesia)
Suprapti, Suprapti, University of Merdeka Malang
Suprayitno, Adi, Universitas Merdeka Malang (Indonesia)
Suyanto, Suyanto, Sarjanawiyata Tamansiswa University
Suyanto, Suyanto, STIE IPWIJA
Syafina, Laylan (Indonesia)
Syilfania, Hilya, University of Merdeka Malang (Indonesia)
Tanilasari, Yessica, Universitas Merdeka Malang (Indonesia)
Utami, Ni Made Mega
Wahyudi, Imam, Magister Akuntansi, Universitas Gajayana Malang (Indonesia)
Waisnawa, Nyoman Kencana Dewi, STMIK PRIMAKARA (Indonesia)
Widodo, Puguh Priyo, Poltekkes Malang (Indonesia)
Winarto, Thomas Djaka, University Of Merdeka Malang (Indonesia)
Windhyastiti, Irany, Universitas Merdeka Malang (Indonesia)
Wirananda, Henny Andriyani, Universitas Muslim Nusantara Al-Washliyah (Indonesia)
Wuisan, Christian Kenny Alexander, Satya Wacana Christian University (Indonesia)
Wulandari, Yetti Tri, University of Merdeka Malang
Wulandari, Yetti Tri, University of Merdeka Malang (Indonesia)
yanto, yanto, Universitas Islam Nahdlatul Ulama Jepara (Indonesia)
Yuli Prastyatini, Sri Lestari, Universitas Sarjanawiyata Tamansiswa Yogyakarta (Indonesia)
Yulita, Khairanis, Universitas Padjadjaran (Indonesia)
Yunindhar, Shinta Ayu Sri, University of Indonesia (Indonesia)
Zakaria, Fakhmi
Zakaria, Fakhmi, Universitas Dian Nuswantoro (Indonesia)
Zarwani, Kusnanda Imam, University of Merdeka Malang (Indonesia)