Andriyansah, Department Management of Faculty Economics and Business, Universitas Terbuka, Indonesia.
Erlina, Department of Accounting, Universitas Sumatera Utara, Indonesia.
Jufrizen, Faculty of Economics and Business, University of Muhammadiyah North Sumatra, Indonesia.
Mediaty, Faculty of Economic and Business, Hasanuddin University, South Sulawesi, Indonesia.
Meldona, Universitas Islam Negeri Maulana Malik Ibrahim, Indonesia.
Moeljadi, Faculty of Economics and Business, University of Brawijaya, Malang, East Java of Indonesia.
Mukhtaruddin, Accounting Department, Faculty of Economics, Universitas Sriwijaya, Indonesia.
Mulyadi, Universitas Sumatera Utara, Indonesia.
Noerlina, Information Systems Department, School of Information Systems, Bina Nusantara University, Jakarta, Indonesia.
Nurazizah, Department of French Language Education, Universitas Negeri Medan, Medan, Indonesia.
Ratnawati, Wisnuwardhana University, Malang, Indonesia.
Sopiah, Faculty of Economics, State University of Malang, Indonesia.
Sudarmiatin, Faculty of Economics, State University of Malang, Indonesia.
Sudarmiatin, Faculty of Economics, Universitas Negeri Malang, Indonesia.
Sugiarti, Faculty of Economics and Business, University of Brawijaya, Indonesia.
Sunyoto, State University of Malang, and Industrial Engineering, Wisnuwardhana University Malang, Indonesia.
Surachman, Faculty of Economics and Business, University of Brawijaya, Indonesia.
Syamsuddin, Faculty of Economic and Business, Hasanuddin University, South Sulawesi, Indonesia.
Ujianto, Economics and Business, Faculty Universitas 17 Agustus 1945 Surabaya, Indonesia.
Zulaikha, Department of Accounting, Faculty of Economics and Business, Diponegoro University, Central Java, Indonesia.