Fedianty Augustinah, Faculty of Business Administration, Universitas Dr. Soetomo Surabaya, Surabaya, Indonesia
Fitra Nur Rahima, Widyatama University
Fitriya, Sekolah Tinggi Ilmu Ekonomi Serelo Lahat, Lahat, Indonesia
Gayatri, Universitas Udayana, Denpasar, Indonesia
Gede Adi Yuniarta, Department of Accounting, Ganesha University of Education, Indonesia
Gede Adi Yuniarta, Universitas Pendidikan Ganesha
Gerrit M. Pentury, Faculty of Economics and Business , Pattimura University, Indonesia
Hadi Kurniawanto, Universitas Bina Bangsa, Serang, Banten, Indonesia
Hermiyetti, Bakrie University, Jakarta, Indonesia
I Dewa Nyoman Juniasa, Wira Bhakti Denpasar College, Denpasar, Indonesia
I Gede Putu Yasa, Wira Bhakti Denpasar College, Denpasar, Indonesia
I Kadek Pebri Artana, Postgraduate Master of Accounting Study Program, Ganesha University of Education, Singaraja, Indonesia
I Made Surya Prayoga, Universitas Mahasaraswati Denpasar
I Nengah Suarmanayasa, Universitas Pendidikan Ganesha
I Putu Gede Diatmika, Department of Accounting, Ganesha University of Education, Indonesia
I Putu Gede Diatmika, Postgraduate Master of Accounting Study Program, Ganesha University of Education, Singaraja, Indonesia
I Wayan Gede Antok Setiawan Jodi, Universitas Mahasaraswati Denpasar
Intan Mauludina, Universitas Widyatama Bandung, Indonesia
Irwan, PGRI University West Sumatra, Padang, Indonesia
Iwan Kurniawan Subagja, Krisnadwipayana University, Jakarta, Indonesia
Jaka Wijaya Kusuma, Universitas Bina Bangsa, Serang, Banten, Indonesia
Juliana, Universitas Pelita Harapan, Jakarta, Indonesia
Komala Dewi, Department of Tourism, University of Imelda Medan, Indonesia
Kurniawati, Universitas Negeri Jakarta, Jakarta, Indonesia
Laely Purnamasari, STKIP PGRI Sukabumi, Jawa Barat, Indonesia