1. Dr. Reuel E. Narbarte - RENarbarte@aup.edu.ph, Filipina

2. Dr. Wayne Hamra - whamra@apiu.edu, Filipina

3. Dr. Benny Lule - benlu@unklab.ac.id, Indonesia

4. Dr. Novie Sibilang - novie@unklab.ac.id, Indonesia

5. Dr. Ely Suhayati, SE, MSi, Ak, CA

6. Dr. Sri dewi anggarini, SE, MSi, Ak, CA

7. Dr. Surtikanti, SE, MSi, Ak, CA

8. Ikha Prayanthi, MM, Universitas Klabat, Indonesia