- Prof. Dr. Intiyas Utami, M.Si., CMA, Satya Wacana Christian University, Indonesia - Google Scholar ID, Scopus ID
- Dr. Anna Maria Mendoza, University of Asia and the Pasific, Philippines - Scopus ID
- Dr. Mulyanto Nugroho, Ak., MM., CA., CPAI, University of 17 Agustus 1945 Surabaya, Indonesia - Google Scholar ID, Scopus ID
- Dr. Winston Pontoh, SE., MM., Ak., Sam Ratulangi University, Indonesia - Google Scholar ID, Scopus ID
- Dr. Ari Kamayanti, SE. MM. MSA. Ak. CA, State Polytechnic of Malang, Indonesia - Google Scholar ID, Scopus ID
- Dr. Dian Indri Purnamasari, Ak. CA, UPN Veteran Yogyakarta, Indonesia - Google Scholar ID, Scopus ID
- Dr. Christina Juliana, CPMA, Atma Jaya Indonesian Catholic University, Indonesia - Google Scholar ID
- Dr. Luciana Spica Almilia, M.Si., STIE Perbanas, Surabaya, Indonesia - Google Scholar ID, Scopus ID
- Dr. Lodovicus Lasdi, MM., Ak., CA., CPA, Widya Mandala Catholic University Surabaya, Indonesia - Google Scholar ID
- Dr. Darti Djuharni, STIE Malangkucecwara Malang, Indonesia - Google Scholar ID, Scopus ID
