Made Dudy Satyawan , Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Nurasik, Accounting Department, Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo
Anshori, Muslich, Accounting Department, Faculty of Economics and Business, Universitas Airlangga Surabaya
Pangestu, Nadya Indah , Accounting Department, STIE Perbanas Surabaya
Abbas, Ahmad, IAIN Parepare
Abdullah, Muntu, Fakultas Ekonomi Universitas Haluoleo
Adam, Echan, Faculty of Agriculture, Universitas Negeri Gorontalo
Adhikara, MF. Arrozi, Fakultas Ekonomi Universitas Esa Unggul, Jakarta
Adnyani, Ni Ketut Sari, Universitas Pendidikan Ganesha
Afkar, Taudlikhul, Universitas PGRI Adi Buana Surabaya Fakultas Ekonomi Program Studi Akuntansi Ruang 402, Lantai 4 Jl. Dukuh Menanggal XII/4
Agustia, Dian, Faculty of Economic and Business, Airlangga University
Agustia, Dian, Fakultas Ekonomi dan Bisnis Universitas Airlangga
Ahzar, Fahri Ali, Institut Agama Islam Negeri Surakarta
Aisyaturrahmi, Aisyaturrahmi, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Aisyiah, Helti Nur, Institut Agama Islam Negeri Surakarta
Ali, Mazurina Mohd , Faculty of Accountancy, Universitas Teknologi Mara
Alit, Ni Nyoman, Fakultas Ekonomi Universitas Negeri Surabaya
Alwiyah, Alwiyah, Accounting Department, Faculty of Economics, Universitas Muhammadiyah Semarang
Alwiyah, Alwiyah, Universitas Wiraraja, Sumenep
Amalia, Dewi, Department of Accounting, Faculty of Economics and Business, Universitas Trunojoyo Madura
, Politeknik Negeri Batam
Ambarita, Elfrida, Universitas Negeri Surabaya
Anam, Saiful, Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Anggono, Alexander, Accounting Department, Faculty of Economics, Universitas Trunojoyo Madura
Anwar, Moch. Khoirul, Fakultas Ekonomi Universitas Negeri Surabaya
Ardiyanto, Ardiyanto, Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Arief, Mohammad , Management Department, Faculty of Business and Economics, Universitas Trunojoyo Madura
Arieftiara, Dianwicaksih, Fakultas Ekonomi Universitas Negeri Surabaya
Arifah, Siti, Accounting Department, Faculty of Economics, Universitas Tidar
Aryani, Y Anni, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Assagaf, Aminullah, Dr. Soetomo University
Assyarofi, Ayu Almas , Department of Accounting, Faculty of Economic, Universitas Islam Sultan Agung
Atmoko, Alfriadi Dwi, Accounting Department, Faculty of Economics and Social, Universitas Amikom Yogyakarta
Ayudia, Cyntia, Pratama-Kreston Tax Research Institute
Ayuningtyas, Citra, Universitas Ciputra Surabaya
Azzahra, Alfizah, Accounting Department, Faculty of Economics and Business, Universitas Brawijaya
Baihaki, Achmad, Universitas Wiraraja, Sumenep
Baridwan, Zaki, Accounting Department, Faculty of Economics and Business, Universitas Brawijaya
Bawono, Icuk Rangga, Accounting Department, Faculty of Economics and Business, Universitas Jenderal Soedirman Purwokerto
Bawono, Icuk Rangga, Accounting Department, Faculty of Economics and Bussiness, Jenderal Soedirman University
Bernawati, Yustrida, Faculty of Economic and Business, Airlangga University
Bhilawa, Loggar
Bhilawa, Loggar (Indonesia)
, Universitas Muhammadiyah Sidoarjo
Biduri, Sarwenda, Accounting Department, Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo
Budiandru, Budiandru, Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr.Hamka
Budiarto, Dekeng Setyo, Accounting Department, Faculty of Business, Universitas PGRI Yogyakarta
Caecilia, Carrolina, Universitas Ma Chung Malang
Cahyadi, Sendy, Universitas Ma Chung Malang
Chang, Ning, Accounting Department, Faculty of Business and Economics, Universitas Kristen Petra
Christine, Yenny, Alumni Fakultas Ekonomi Universitas Widya Kartika Surabaya
, Universitas Airlangga
Daromes, Fransiskus Eduardus, Magister of Accounting Study Program, Universitas Atma Jaya Makassar
Daud, Rochmawati, Accounting Department, Faculty of Economics, Universitas Sriwijaya
Dewi, Ayu Aryista, The Faculty of Economics and Business, Universitas Udayana
Dewi, Luh Gede Krisna, The Faculty of Economics and Business, Universitas Udayana
Dewi, Ni Putu Shinta, Accounting Department, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar
Diamastuti, Erlina, Accounting Department, Universitas Internasional Semen Indonesia
Diamastuti, Erlina, Departemen Akuntansi, Universitas Internasional Semen Indonesia, Jl. Veteran, Gresik
Dianawati, Wiwiek, Fakultas Ekonomi dan Bisnis Universitas Airlangga
, FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA
Dwiati, Agustina Ratna, STIE Perbanas Surabaya
Dwija Putri, I Gusti Ayu Made Asri, Economic and Business Faculty of Udayana University, Bali, Indonesia
Dyan, Femka, Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya
Effendi, Muhammad Bisyri, STIE Perbanas Surabaya
Effendi, Rochman, Accounting Department, Faculty of Economics and Business, Universitas Jember
Ekasari, Novita, Alumni Fakultas Ekonomi Universitas Negeri Jember
Ekasari, Novita, FE UNESA
Elfita, Rizki Amalia , Universitas Nahdlatul Ulama Surabaya
Erawati, Ni Made Adi, Udayana University
Eriandani, Rizky, Universitas Surabaya
, Ciputra University
Farida, Dessy Noor, STIE Bank BPD Jateng
Farwitawati, Reni, Dosen Akuntansi Universitas Lancang Kuning
Fatihudin, Didin, Fakultas Ekonomi Universitas Muhammadiyah Surabaya
, Fakultas Ekonomi, Universitas Negeri Malang
Fidiana, Fidiana, Accounting Department Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Filianti, Dian, Islamic Economics, Faculty of Economics and Business, Universitas Airlangga
Firmansyah, Dede, College of Economics Indonesia (STEI)
Fitrayati, Dhiah, Jurusan Pendidikan Ekonomi Fakultas Ekonomi Unesa
Fitri, Alfiana, Universitas Internasional Semen Indonesia
Fitriana, Sad Lingga, Universitas Jayapura
Furqan, Andi Chairil, Faculty of Economics and Business, Universitas Tadulako
Gafur, abdul, Jurusan Akuntansi Fakultas Ekonomi Unesa
Gainau, Paskanova Christi, Accounting Department, Faculty of Economics and Business, Universitas Pattimura
Gunawan, Dimas Rizky, Jurusan S-1 Akuntansi, Fakultas Ekonomi, Universitas Negeri Surabaya
Hadiwidjaja, Rini Dwiyani, Accounting Department, Faculty of Economics, Universitas Terbuka
Hamid, Suhaila Abdul, Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia
Hamzah, Ardi, Fakultas Ekonomi Universitas Trunojoyo
Handayani, Susi, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya
Handayani, Susi, Fakultas Ekonomi Universitas Negeri Surabaya
Handayani, Susi, Jurusan Akuntansi FE UNESA
Handini, Sri, Management Department, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya
Hardanti, Kurniasari Novi, Departemen Akuntansi, Universitas Internasional Semen Indonesia, Jl. Veteran, Gresik
Hardanti, Kurniasari Novi, Universitas Internasional Semen Indonesia
Hardianto, Ade Manggala, Mahasiswa S3 Ilmu Akuntansi Universitas Airlangga
Hariyati, Hariyati, Fakultas Ekonomi UNESA
hariyati, Hariyati, Fakultas Ekonomi UNESA
Hariyati, Hariyati, Fakultas Ekonomi Universitas Negeri Surabaya
Hartoko, Sri , Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Harwida, Gita Arasy, FEB Universitas Trunojoyo Madura
Haryadi, Bambang, Accounting Department, Faculty of Business and Economics, Universitas Trunojoyo Madura
Haryanto, Haryanto, Accounting Department, Faculty of Economics and Business, Universitas Diponegoro
Harymawan, Iman , Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Hassan, Shahir Akram, Centre for Islamic Development Management Studies (ISDEV), Universiti Sains Malaysia (USM)
Hastuti, Sri
Hasyim, Linda Tamim Umairoh, Universitas Negeri Surabaya
Hatane, Saarce Elsye, Accounting Department, Faculty of Economics and Business, Petra Christian University
Helanda, Arini Putri, Accounting Department, Faculty of Economics and Business, Universitas Negeri Malang
Hendra, Hendra, Accounting Department, Faculty of Economics and Business, Gorontalo State University
Hernando, Riski, Accounting Department, Faculty of Economics and Business, Universitas Jambi
Hidayat, Rendra Arief, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Hisan, Ulis fajar Choirotun, Islamic Economics, Faculty of Economics and Business, Universitas Airlangga
Honggowati, Setianingtyas , Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Husni, Ahmad Saddam, Program Studi Akuntansi Universitas Negeri Surabaya
Ifada, Luluk Muhimatul, Department of Accounting, Faculty of Economic, Universitas Islam Sultan Agung
Ilham, Romi, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas Surabaya

Indrawati, Iin, Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret
Indriyani, Rahayu, Accounting Study Program, STIE Totalwin Semarang
Iryanie, Emy, Politeknik Negeri Banjarmasin
Islamiyati, Mei, Accounting Department, Faculty of Business, Universitas PGRI Yogyakarta
Istighfarin, Nabila, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Jannah, Sitti Fitratul, Jurusan S-1 Akuntansi, Fakultas Ekonomi, Universitas Negeri Surabaya
Jao, Robert, Accounting Study Program, Universitas Atma Jaya Makassar
Joseph, Corina, Fakulti Perakaunan, Universiti Teknologi MARA
Junaidi, Junaidi, FEB Universitas Trunojoyo Madura
Jurnal Akuntansi, AKRUAL, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Indonesia
Jurnal Akuntansi, AKRUAL, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Indonesia (Indonesia)
jurnal akuntansi, akrual:, Accounting Department, Faculty of Economics Universitas Negeri Surabaya
Jurnal Akuntansi, akrual:, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Indonesia
Kadariyanty, Jofita Meida, Fakultas Ekonomi Universitas Pembangunan Nasional
Karlina, Rina, Fiscal Policy Office, Ministry of Finance
Kartasari, Shelly F, Accounting Department, Faculty of Economics, Universitas Sriwijaya
Khoirina, Marisya Mahdia, Faculty of Business and Economics, Universitas Internasional Semen Indonesia
Khoiriyah, Mayla, Accounting Department, Faculty of Economics, Universitas Riau
Khomidah, Tri Nurul, Accounting Department, Faculty of Economics, Universitas Sebelas Maret
Khozen, Ismail, Faculty of Administrative Science, Universitas Indonesia
Khulsum, Umy Anisari, Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya
Kiswanto, Kiswanto, Accounting Department, Faculty of Economics, Universitas Negeri Semarang
Komalasari, Puput Tri, Fakultas Ekonomi dan Bisnis Universitas Airlangga
Kowanda, Dionysia, Universitas Gunadarma
Kresnandra, Anak Agung Ngurah Agung, Accounting Department, Faculty of Economics and Business, Universitas Udayana
Krisnadewi, Komang Ayu, Accounting Department, Faculty of Economics and Business, Universitas Udayana
Krisnadewi, Komang Ayu, Udayana University
Kristabel, Agatha Jane, Accounting Department, Faculty Business and Economics, Universitas Surabaya
Kurnianingsih, Widiyanti, Accounting Department, Faculty of Economics and Social, Universitas Amikom Yogyakarta
, Sekolah Tinggi Ilmu Ekonomi Surabaya
Kustono, Alwan Sri, Accounting Department, Faculty of Economics and Business, Universitas Jember
Kusumaningsih, Ambar, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia
, Jurusan Akuntansi FE UNESA
Kusumaningtias, Rohmawati, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Kusumaningtias, Rohmawati, Fakultas Ekonomi Universitas Negeri Surabaya
Kusumaningtias, Rohmawati, Universitas Negeri Surabaya
Lakilaki, Eogenie, Accounting Departement, Faculty of Economics, Universitas Sriwijaya
Laksmi, Dinda Ayu, Accounting Department, Faculty of Economics and Business, Airlangga University Surabaya
Laksono, Bayu, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Lasdi, Lodovicus , Accounting Department, Faculty of Business, Universitas Katolik Widya Mandala
Lazuardian, Al Wafdah, Universitas Negeri Surabaya
Lianata, Iline, Accounting Department, Faculty of Business and Economics, Universitas Kristen Petra
Limijaya, Amelia, Parahyangan Catholic University
Lukman, Lukman, Accounting Study Program, Universitas Atma Jaya Makassar
Maharani, Husnunnida, Departemen Akuntansi, Universitas Internasional Semen Indonesia, Jl. Veteran, Gresik
Mahardini, Nikke Yusnita, Accounting Department, Faculty of Economics and Business, Universitas Serang Raya
Mahmudi, Mahmudi, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
Manginsela, Antonius, Electrical Engineering, Politeknik Negeri Manado
Manik, Tumpal, Accounting Department, Faculty of Economics, Universitas Maritim Raja Ali Haji
Manurung, Irma Dewi, Accounting Department, Faculty of Economics and Business, Universitas Serang Raya
Mariana, M, Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Surabaya
Marita, Widya Exsa, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Surabaya
Maryanti, Eny, Accounting Department, Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo
Marzuki, Ismail, Fakultas Ekonomi Universitas Negeri Surabaya
Mas'ud, Imam, Accounting Department, Faculty of Economics and Business, Universitas Jember
Maulana, Ilham, Management Department, Faculty of Business and Economics, Universitas Trunojoyo Madura
Mayangsari, Sekar, Faculty of Economics and Business, Universitas Trisakti Jakarta
Meiranto, Wahyu, Universitas Diponegoro Semarang
Meutia, Inten, Accounting Department, Faculty of Economics, Universitas Sriwijaya
Mildawati, Titik, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Mimba, Ni Putu Sri Harta, Accounting Department, Faculty of Economics and Business, Universitas Udayana
Mingus, Matthew, School of Public Affairs and Administration, Western Michigan University
Mkparu, Ekene Trinity, Department of Banking Finance, Nnamdi Azikiwe University Awka
Muhammad, Erfan , Department of Accounting, Faculty of Economics and Business, Universitas Trunojoyo Madura
Murni, Sri, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Musdholifah, Musdholifah, Universitas Negeri Surabaya
Nahumury, Joicenda, Dosen Luar Biasa Universitas Widya Kartika
Narsa, Niluh Putu Dian Rosalina Handayani, Accounting Department, Faculty of Economics and Business, Airlangga University Surabaya
Nasih, Moh, Fakultas Ekonomi dan Bisnis Universitas Airlangga
Niroula, Ballav, Faculty of Management, Patan Multiple Campus, Tribhuvan University
Noorkhaista, Erfelinda, Universitas Indonesia
Nor, Muhammad Alfin, Fakultas Ekonomi dan Bisnis Universitas Airlangga
Nuraina, Elva, IKIP PGRI Madiun
Nuraina, Elva, Universitas PGRI Madiun
Nurcahyono, Nurcahyono, Accounting Department, Faculty of Economics, Universitas Muhammadiyah Semarang
Nurvita, Tita, Business School, IPB University
Nuswantara, Dian Anita, Universitas Negeri Surabaya
, Babcock University
Okere, Cynthia Uloma , Accounting Department, Bells University of Technology
Okere, Wisdom, Accounting Department, Bells University of Technology
Okere, Wisdom, Bells University of Technology
Okonkwo, Jisike Jude, Department of Banking Finance, Nnamdi Azikiwe University Awka
Okoye, Nonso John, Department of Banking Finance, Nnamdi Azikiwe University Awka
Oktris, Lin , Accounting Department, Faculty of Economic, Universitas Mercu Buana
Paino, Halil , Faculty of Accountancy, Universiti Teknologi MARA
Paino, Halil , Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam Selangor
Panjaitan, Roymon, Management Study Program, Faculty of Economics and Business, Universitas Dian Nuswantoro
Partono, Rudi, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya
Pasaribu, Rowland Bismark Fernando, ABFI Institute Perbanas Jakarta
Pasaribu, Rowland Bismark Fernando, Universitas Gunadarma
Permatasari, Ika, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Surabaya
Permatasari, Ika, Fakultas Ekonomi Universitas Negeri Surabaya
Permatasari, Ika, Universitas Negeri Surabaya
Pertiwi, Ajeng Rachma, Fakultas Ekonomi Universitas Brawijaya Malang
Prabowo, Muhammad Agung, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Pradipta, Kurniawan Dwi, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya
Pramusti, Wuri Cahyaning, Universitas PGRI Madiun
Prastiwi, Dewi, Fakultas Ekonomi UNESA
Prastiwi, Dewi, Jurusan Akuntansi Fakultas Ekonomi Unesa
Prastiwi, Dewi, Universitas Negeri Surabaya
Prastmawati, Rizka Luluh, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
Pratiwi, Atikah Aghdhi, Universitas Internasional Semen Indonesia
Pratiwi, Inggrid Eka, Universitas Airlangga
Pratomo, Dudi, School Economics and Business, Universitas Telkom
Pratomo, Dudi, School of Economics and Business, Universitas Telkom
Prayitno, Nathasa, MBA Program, National Taiwan of Science and Technology
Probohudono, Agung Nur , Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Pujiono, Pujiono, Fakultas Ekonomi Universitas Negeri Surabaya
Purnamawati, I Gusti Ayu, Economics and Accounting Department, Faculty of Economics, Universitas Pendidikan Ganesha
Purnamawati, I Gusti Ayu, Universitas Pendidikan Ganesha
Puspita, Gita Cahya, Fakultas Ekonomi Universitas Negeri Surabaya
Puspitaningtyas, Zarah, Universitas Jember
Puspitasari, Dian, Fakultas Ekonomi Universitas Negeri Surabaya
Puspitasari, Elen, Universitas STIKUBANK Semarang
Putikadea, Insyirah, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Indonesia
Putong, Ivonne Helena, Accounting Department, Politeknik Negeri Manado
Putra, Rediyanto, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Putri, Dwika Lodia, Dosen Akuntansi Universitas Lancang Kuning
Putri, I Gusti Ayu Made Asri Dwija, Accounting Department, Faculty of Economics and Business, Universitas Udayana
Putri, Shindy Anisa, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Radianto, Wirawan ED, Universitas Ciputra Surabaya
Rahayu, Anggrainni, Accounting Department, Faculty of Economics and Business, Universitas Brawijaya
Rahayu, Selvia, Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang
Rahmadhani, Sari, Accounting Study Program, STIE Totalwin Semarang
Rahmawati, Annisa, Faculty of Economic and Business, Airlangga University
Rahmawati, Rahmawati, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Rahmawati, Rahmawati, Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret
Rahmawati, Yulian Belinda, STIE Perbanas Surabaya
Ratih, Suklimah, Fakultas Ekonomi Universitas Widya Kartika Surabaya
Ratnasari, Renni, Universitas Negeri Surabaya
Ratnawati H, Dyah
Ries Ahmed, Essa , Accounting Department, Faculty of Business, Karabük University
Rihardjo, Ikhsan Budi , Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Rikasari, Rikasari, Fakultas Ekonomi UNESA
Rilantiana, Rosa, Universitas Internasional Semen Indonesia
Roiston, Tubagus Algan , Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Romadhon, Fitri, Accounting Department, Universitas Internasional Semen Indonesia
Rosmiwilujeng, Elyza Putri , Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Rosmiwilujeng, Elyza Putri , Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Rustiarini, Ni Wayan, Accounting Department, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar
Rusydi, M. Khoiru, Fakultas Ekonomi Universitas Brawijaya Malang
Ryandono, Muhammad Nafik Hadi , Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Saat, Maisarah Mohamed , Accounting and Finance Department, Azman Hashim International Business School (AHIBS), Universiti Teknologi Malaysia
Sagitaputri, Ananda, Accounting Department, Faculty of Economics and Business, Universitas Brawijaya
Sahla, Widya Ais, Politeknik Negeri Banjarmasin
Said, Jamaliah, Department of Accountancy, Universiti Teknologi MARA
Sakti, Eklamsia, Accounting Department, Faculty of Economics, Universitas Trunojoyo Madura
Santoso, Eko Budi, Universitas Ciputra
Saptono, Prianto Budi, Department of Fiscal Administration, Faculty of Administrative Sciences, Universitas Indonesia
Saptono, Prianto Budi, Faculty of Administrative Science, Universitas Indonesia
Saraswati, Erwin, Accounting Department, Faculty of Economics and Business, Universitas Brawijaya
Sari, Dahlia, Universitas Indonesia
Sari, Irna Maya, Universitas Diponegoro Semarang
Sari, Pramita Kartika, Fakultas Ekonomi Universitas Negeri Surabaya
Sarjono, Bayu, STIE Perbanas Surabaya
Satyawan, Made Dudy, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Satyawan, Made Dudy, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya
Satyawan, Made Dudy, Fakultas Ekonomi Universitas Negeri Surabaya
Satyawan, Made Dudy, Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya
Saud, Siti Faradila S. , Faculty of Economics and Business, Universitas Tadulako
Sayidah, Nur, Dr. Soetomo University
Septiari, Dovi, Accounting Department, Faculty of Economics, Universitas Negeri Padang
Septiarini, Dina Fitrisia, Fakultas Ekonomi dan Bisnis Universitas Airlangga
Septiarini, Dina Fitrisia, Islamic Economics, Faculty of Economics and Business, Universitas Airlangga
Septiarini, Dina Fitrisia, Universitas Airlangga
Setiawan, Doddy , Accounting Department, Faculty of Economics, Universitas Sebelas Maret
Setiawanta, Yulita, Dian Nuswantoro University
Setyadi, Erwin, Accounting Department, Faculty of Economics and Business, Universitas Jenderal Soedirman Purwokerto
Setyanto, Adrianus Dhimas, Universitas Negeri Surabaya
Setyarini, Yulia, Fakultas Ekonomi Universitas Widya Kartika Surabaya
Shofiyah, Indah , Accounting Department, Faculty of Economics and Business, Ahmad Dahlan University
Shonhadji, Nanang, Accounting Department, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas
Sibarani, Blasius Erik, Master of Science in Accounting, Faculty of Economics and Business, University of Gadjah Mada
Sinekti, Adesia Gifara, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Singh, Sanju Kumar, Faculty of Economics and Business, Universitas Airlangga
Siregar, Cantika Sari, Discipline of Accounting, Yuan Ze University, Taoyuan City, Taiwan (R.O.C)
Siswanti, Alim Nur, FEB Universitas Trunojoyo Madura
Siswiyanti, Pungky, Jurusan Akuntansi FE UNESA
Soediro, Achmad, Accounting Departement, Faculty of Economics, Universitas Sriwijaya
Soeherman, Bonnie, Ilmu Akuntansi Universitas Airlangga
, Mercubuana University
, Politeknik Keuangan Negara STAN Badan Pendidikan dan Pelatihan Keuangan Kementerian Keuangan
Subhan, Muhammad, Jurusan Akuntansi Fakultas Ekonomi Unesa
Sudaryati, Erina, Accounting Department, Faculty of Economics and Business, Airlangga University
Sudaryati, Erina, Fakultas Ekonomi dan Bisnis Universitas Airlangga
Sudibyo, Daniel Adventheo , School of Economics and Business, Universitas Telkom
Suhartini, Dwi, Fakultas Ekonomi Universitas Pembangunan Nasional
Sukesti, Fatmasari, Accounting Department, Faculty of Economics, Universitas Muhammadiyah Semarang
Sulindawati, Ni Luh Gede Erni, Universitas Pendidikan Ganesha
Sumarta, Nurmadi Harsa, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Sunarsih, Uun, College of Economics Indonesia (STEI)
Supriyati, Supriyati , Accounting Department, STIE Perbanas Surabaya
Supriyono, Edy, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Suroso, Agus, Accounting Department, Faculty of Economics and Bussiness, Jenderal Soedirman University
Suryaman, Yaman, Fakultas Ekonomi UNESA
Suryani, Ani Wilujeng, Accounting Department, Faculty of Economics and Business, Universitas Negeri Malang
Suryaningrum, Diah Hari, Universitas Pembangunan Nasional ―Veteran‖ Jawa Timur
Sutaryo, S, Fakultas Ekonomi, Universitas Sebelas Maret
Sutejo, Soegeng, Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Sutisman, Entar, Universitas Jayapura
Suwandi, Suwandi, Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Suwitho, Suwitho, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Swandayani, Desi Marilin, Fakultas Ekonomi Universitas Negeri Surabaya
Syofyan, Efrizal, Accounting Department, Faculty of Economics, Universitas Negeri Padang
Tangon, Joseph Nugraha, Accounting Department, Politeknik Negeri Manado
Tarjo, Tarjo, Accounting Department, Faculty of Economics, Universitas Trunojoyo Madura
Tarjo, Tarjo, Departement of Accounting, Faculty of Economics and Business, Universitas Trunojoyo Madura
tarjo, tarjo, Universitas Trunojoyo
Taufiq, Abd Rohman, Accounting Departemen, Faculty of Economics, Universitas PGRI Madiun
Thamrin, Tamadoy, Fakultas Ekonomi Universitas Pembangunan Nasional
Tjahjadi, Bambang , Accounting Department, Faculty of Economics and Business, Universitas Airlangga
Tjaraka, Heru , Accounting Department, Faculty of Economics and Business, Universitas Airlangga Surabaya
Tjaraka, Heru, Accounting Department, Faculty of Economics and Business, Airlangga University
Tjiptohadi, Tjiptohadi, Universitas Airlangga
Tjondro, Elisa, Accounting Department, Faculty of Business and Economics, Universitas Kristen Petra
Towolawi, Oluwakemi, Accounting Department, Bells University of Technology
Triani, Ni Nyoman Alit , Accounting Departement, Faculty of Economics and Business, Universitas Negeri Surabaya
Triani, Ni Nyoman Alit, Fakultas Ekonomi UNESA
Trisnowati, Yanuar, Business School, IPB University
, Universitas Pelita Harapan Jakarta
Triyonowati, Triyonowati, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Ulupui, I Gusti Ketut Agung, Jakarta State University, Indonesia
Ulya, Ayu Fitriatul, Diploma of Tourism Destination, Universitas Merdeka Malang
Umdiana, Nana, Accounting Department, Faculty of Economics and Business, Universitas Serang Raya
Utama, Sidharta, Post Graduate program of Accounting Science Economic and Business Faculty Universitas Indonesia
Venusita, Lintang, Fakultas Ekonomi Universitas Negeri Surabaya
Venusita, Lintang, Jurusan Akuntansi FE UNESA
Venusita, Lintang, Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya
Vestari, Mekani, STIE Bank BPD Jateng
Vigim, Jaqolina Anggraeni, Indonesia University of Education
Wany, Eva, Universitas Wijaya Kusuma
Wardhana, Rony, Accounting Department, Faculty of Economics and Business, Universitas Airlangga Surabaya
Wardhaningrum, Oktaviani Ari, Accounting Department, Faculty of Economics and Business, Universitas Jember
Wardi, Jeni, Dosen Akuntansi Universitas Lancang Kuning
Wati, Emiliya Rahma, Accounting Department, Faculty of Economics and Business, Airlangga University
Wiasal, Rifaldy, Accounting Study Program, Universitas Atma Jaya Makassar

Wibisono, Gunawan, Faculty of Economics and Business Universitas Trisakti Jakarta, Indonesia
Wibowo, Hendronoto Hadi, Master of Accounting Study Program, Universitas Katolik Widya Mandala
Wibowo , Muhammad Rofik , School Economics and Business, Universitas Telkom
Widhiastuti, Ratieh, Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang
Wijaya, Riesanti Edie, Accounting Department, Faculty Business and Economics, UniversitasSurabaya
Wijayanti, Nanda, Accounting Department, Faculty of Economics and Business, Universitas Indonesia
Winarno, Wahyu Agus, Accounting Department, Faculty of Economics and Business, Universitas Jember
Wiyono, Ivan Yudhistira, Universitas Kristen Duta Wacana
Wuryani, Eni, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya
Wuryani, Eni, Fakultas Ekonomi Universitas Negeri Surabaya
Wuryani, Eni, Jurusan Akuntansi FE UNESA
Yanthi, Merlyana Dwinda, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya
Yasin, Achmad, Fakultas Ekonomi Universitas Negeri Surabaya
Yuliani, Veronica, Accounting Department, Faculty of Business and Economics, Universitas Kristen Petra
Yuliarini, Sarah, Universitas Wijaya Kusuma
Yuniarso, Gema Puja, Accounting Department, Faculty of Economics and Bussiness, Jenderal Soedirman University
Yuniarti, Emylia , Accounting Department, Faculty of Economics, Universitas Sriwijaya
Yunika, Putu Risma, Accounting Department, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar
Yusdita, Elana Era, Universitas PGRI Madiun
Zain, Amanta, Fakultas Ekonomi UNESA
Zaman, Muhammad Zaki Adriansyah, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Zulvina, Rakhmi Ayu, Universitas Negeri Surabaya