- Maman Sulaeman, S.E., MM, Muhammadiyah Institute of Technology and Business Purbalingga, Indonesia
- Dr. Rini Indahwati, S.E., Ak., M.Si., CA., CBV., CERA, State Polytechnic of Medan, Indonesia
- Dr. Devie Rahmawati, University of Indonesia, Indonesia
- Muhammad Nur Abdi, SE., MM, Muhammadiyah University of Makassar, Indonesia
- Indra Akbar, S.E.,M.M, Kutaraja Polytechnic, Indonesia
