Prof. Wiwik Utami, Ak.,MS.,CA Scopus ID (55091214600), UNIVERSITAS MERCU BUANA JAKARTA

Assoc. Prof Dr. Lela Nurlaela Wati, SE.,MM. Scopus ID (57192715081), STIE Muhammadiyah Jakarta

Dr. Istianingsih Sastrodihardjo, M.S.Ak.,CA.,CSRA.,CMA.,CACP. Scopus ID (57188834348), UNIVERSITAS BHAYANGKARA JAKARTA RAYA

Dr. Hary Setiyawati, S.E.,Ak.,M.Si.,C.A. Scopus ID (57210163605), UNIVERSITAS MERCU BUANA JAKARTA