1. Prof. Dr. Winston Pontoh, SE,MM,AK,.CWM® [SCOPUS] [ORCID] [Google Scholar] [SINTA], Universitas Sam Ratulangi, Indonesia

2. Dr. Agus Supandi Soegoto., SE., MSi [SCOPUS] [ORCID] [Google Scholar] [SINTA], Universitas Sam Ratulangi, Indonesia

3. Dr. Novi Swandari Budiarso, SE, MSA, AK.,CA [SCOPUS] [ORCID] [Google Scholar] [SINTA], Universitas Sam Ratulangi, Indonesia

4. Dr. Claudia Wanda Melati Korompis,SE.,MSA.,Ak [SCOPUS] [ORCID] [Google Scholar] [SINTA], Universitas Sam Ratulangi, Indonesia

5. Hisky R Kawulur [SCOPUS] [ORCID] [Google Scholar] [SINTA], Universitas Sam Ratulangi, Indonesia

6. Dr. Ely Suhayati, SE, MSi, Ak, CA [SCOPUS] [Google Scholar] [SINTA], Universitas Komputer Indonesia, Indonesia

7. Dr. Sri Dewi Anggadini, SE, MSi, Ak, CA [SCOPUS] [Google Scholar] [SINTA], Universitas Komputer Indonesia, Indonesia

8. Dr. Surtikanti, SE, MSi, Ak, CA [SCOPUS] [Google Scholar] [SINTA], Universitas Komputer Indonesia, Indonesia

9. LeRoy Tim Ruhupatty, MSC, PhD [SCOPUS] [Google Scholar] [SINTA] , Adventist International Institute of Advanced Studies, Filipina

10. I Gusti Agung Musa Budidarma [SCOPUS] [Google Scholar] [SINTA] , Universitas Bunda Mulia, Indonesia

11. Dr. Elvis Sumanti, MFM, Ak [SCOPUS] [Google Scholar] [SINTA], Universitas Klabat, Indonesia

12. Fanny Soewignyo, MSC, PhD [SCOPUS] [Google Scholar] [SINTA], Universitas Klabat, Indonesia

13. Dr. Novie Sibilang, MSc, Ak [Google Scholar] [SINTA], Universitas Klabat, Indonesia

14. Melinda Nelwan, PhD [SCOPUS] [Google Scholar] [SINTA], Universitas Klabat, Indonesia