Dr. Aria Farah Mita, University of Indonesia, Jakarta-Indonesia SCOPUS ID, Sinta Id

Dr. Komang Adi Kurniawan Saputra, SE.,MSA.,Ak.,CA.,CRA.,ASEAN CPA Warmadewa University, Denpasar-Indonesia, SCOPUS ID, Sinta Id

Dr. Made Aristia Prayudi S.A., M.Sc., Ak Ganesha University of Education, Bali-Indonesia, SCOPUS Id, Sinta Id

Dr. Joseph Philip Kambey, SE.,Ak.,MBA, Manado State University, Tondano-Indonesia SCOPUS ID, Sinta Id

Lenny Leorina Evinita B.Sc., MBA.,Ph.D, Manado State University, Tondano-Indonesia, SCOPUS ID, Sinta Id

Dr. Ayu Aryista Dewi,SE., M.Acc.,Ak Udayana University, Bali-Indonesia, SCOPUS ID, Sinta Id

Dra. Wijaya Triwacananingrum SE., M.A., Ak., CA., CMA., CSP Pelita Harapan University, Jakarta-Indonesia, SCOPUS Id, Sinta Id

Ida Ayu Budhananda Munidewi SE.,MSA.,Ak, CA., CPA Maharasawati University, Bali-Indonesia, SCOPUS Id, Sinta Id

Rosalita Rachma Agusti SE., MSA., Ak Brawijaya University, Malang-Indonesia, SCOPUS Id, Sinta Id

Nanda Widaninggar.,SE.,M.Ak.,Ak.,CA.,CIQaR Abdurachman Saleh, Situbondo-Indonesai, SCOPUS Id, Sinta Id

Aryo Prakoso.,SE.,MSA.,Ak.,CA.,CRA.,CRP, Jember University, Jember-Indonesia, SCOPUS Id, Sinta Id

Dr. Cecilia L Kewo M.Si, Ak., CA, Manado State University, Tondano-Indonesia, Sinta Id

Dr. Meidy Kantohe SE., AK.,M.Si, CA, Manado State University, Tondano-Indonesia, Sinta Id