Prof. Dr. Husaini SE., M.Si,Ak., SCHOLAR ID: cUTp744AAAAJ, Hindex-7, i10-5] Universitas Bengkulu, Indonesia

Prof. Dr. Mohammad Nizarul Alim, M.Si., Ak., CA, [SCOPUS ID: 57221790514; SCHOLAR ID: lzbGM0gAAAAJ, Hindex-14, i10-15] Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trunojoyo Madura, Indonesia

Prof. Dr. Intiyas Utami, SE.,M.Si.,Ak., CA.,CMA.,QIA., [SCOPUS ID: 57190021570, Hindex-3; SHOLAR ID: 4HC0EHMAAAAJ, Hindex-13, i10-20] Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana, Indonesia

Prof.Drs. Basuki M.Com(Hons), PhD, Ak, CMA, CA, [i10; 4, h-index; 6] Department of Accounting,Universitas Airlangga, Indonesia

Prof. Dr. Arif Muntasa, S.Si., MT, [h-index6] Departement of Informatics Engineering, Universitas Trunojoyo Madura, Indonesia

Dr. Rida Perwita Sari, [SCOPUS ID: 57211516180, Hindex-1; SCHOLAR ID: ESi3bkEAAAAJ, Hindex-5] Program Studi Akuntansi Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

Fivi Anggraini, S.E., M.Si., Ph.D., [SCOPUS ID: 57205446253, Hindex-1; SCHOLAR ID: nHAo1gEAAAAJ, Hindex-9, i10-8] Department of Accounting, Faculty of Economics, Universitas Bung Hatta, Padang, Indonesia

Dr. Rita Yuliana, S.E., Ak., M.SA., [SCHOLAR ID: P9HpxIkAAAAJ, Hindex-6, i10-4] Fakultas Ekonomi dan Bisnis Universitas Trunojoyo Madura, Indonesia

Dr. Meinarni Asnawi, SE., M. Si., CBV., CMA., [SCOPUS ID: 57222600954; SCHOLAR ID: Jgrd7qQAAAAJ, Hindex-7, i10-5] Fakultas Ekonomi dan Bisnis Universitas Cendrawasih, Indonesia

Dr. Wahyudin Nor, SE, M.Si, Ak, CA, [SCOPUS ID: 57285789100; SCHOLAR ID: NXNipHUAAAAJ, Hindex-6, i10-5] Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat Banjamasin, Indonesia

Dr. Siti Maria Wardayati, M.Si, Ak.CA,CPA, [SCOPUS ID: 57191990239, Hindex-2; SCHOLAR ID: Cvy7ID4AAAAJ&hl, Hindex-11, i10-14] Fakultas Ekonomi dan Bisnis Universitas Jember, Indonesia

Meidyah Indreswari, S.E., Ak., M.Sc., Ph.D, Badan Pengawasan Keuangan dan Pembangunan Jakarta, Indonesia

Dr. Ahmad Roziq, SE.,MM.,Ak.,CA.,CSRS., [SCOPUS ID: 57210558171, Hindex-3, SCHOLAR ID: 7km2xr8AAAAJ&hl, i10-6, Hindex-7] Program Studi Akuntansi, Universitas Jember, Indonesia

Dr. Alwan Sri Kustono, S.E, M.Si, Ak, [i10; 4, h-index; 7] Department of Accounting, Universitas Jember, Indonesia

Dr. Misnen Ardiansyah, M.Si.,SE.,Ak.,CA., [i10; 3, h-index; 4] Department of Islamic Finance, Universitas Islam Negeri Sunan Kalijaga, Indonesia

Reskino Reskino, Ph.D, [SCOPUS ID: 57200942436, Hindex-1, SCHOLAR ID: uaCEx9gAAAAJ, i10-9, Hindex-9] Prodi Akuntansi Fakultas Ekonomi dan Bisnis UIN Syarif Hidyatullah Jakarta; Universiti Teknologi MARAdisabled, Shah Alam, Malaysia, Indonesia

Dr. Huriah Rachmah, M.Pd, [i10; 2, h-index; 2], Department of Social Science, STKIP Pasundan, Indonesia

Rimawan Pradiptyo, S.E., M.Sc., Ph.D., [h-index; 2] Department of Economic, Universitas Gadjah Mada, Indonesia

Dr. Pujiono SE., Ak., M.Si., [SCOPUS ID:57200392519] Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Indonesia

Fuad, S.ET., M.Si., Ph.D., [i-10 index: 1] Department of Accounting Universitas Diponegoro, Indonesia

Faisal, SE., M.Si., Ph.D, [i10-index: 3] Department of Accounting, Universitas Diponegoro, Indonesia

Dr. Rozmita Dewi Yuniarti, M.Si, [h-index; 2] Department of Accounting, Universitas Pendidikan Indonesia, Indonesia

JASWADI, SE, M.Si, DBA, Ak, CA, CPA, [h-index; 2] Department of Accounting, Politeknik Negeri Malang, Indonesia