Department of Accounting, Economics and Business, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

Dr. Erma Setiawati, MM., Ak., CA.

Department of Accounting, Economics and Business, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia.

Dr. Triyono, SE., M.Si.

Department of Accounting, Economics and Business, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia.

Dr. Willyanto Kartiko Kusumo, SE., M.Si., CFA.

Department of Accounting, Faculty of Economics, Universitas Semarang, Semarang, Indonesia.

Dr. Abdul Karim, SE., MSi., Ak., CA.

Department of Accounting, Faculty of Economics, Universitas Semarang, Semarang, Indonesia.

Prof. Rahmawati, M.Si., Ak.

Department of Accounting, Economics and Business, Universitas Negeri Sebelas Maret Surakarta, Indonesia.

Prof. Dr. Rindu Rika Gamayuni, S.E., M.Si.,

Department of Accounting, Economics and Business, Universitas Negeri Lampung, Lampung, Indonesia.

Prof. Dr. Basri Bado, S.Pd. M.Si,.

Development economics study program, faculty of economics and business, Universitas Negeri Makassar, Makasar, Indonesia.

Dr. Ardiani Ika Sulistyawati, SE, MM, Ak, CA.,

Department of Accounting, Economics and Business, Universitas Muhammadiyah Fakultas Surakarta.

Dr. Ika Swasti Putri, SE, M.Ak.,

Department of Accounting, Faculty of Economics Universitas Dharma AUB Surakarta, Indonesia.

Imam Prayogo, SE., MSi., Akt., CA., CPMA., CRMP.,

Department of Accounting, Vocational School, Universitas Diponegoro, Semarang, Indonesia.

Titi Purbo Sari, S.E., M.Si.,

Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Semarang, Indonesia.

Nurlita Arum S. S. Ak., M.Ak.,

Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Surakarta, Indonesia.

Mey Ayu Lestari, S.E.,

Accounting, Faculty of Economics and Business, Universitas Lampung, Lampung, Indonesia.

Muthohirin, S.Ak, M.Ak.,

Departement Of Accounting, Economics and Business, Universitas Gajah Mada, Yogya, Indonesia.

Dr.Yusri Karmila, S.E., M.Ak., CPFR.

Accounting Study Program, Faculty of Economics and Business, Universitas Wira Bhakti Makassar, Makassar, Indonesia.