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
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