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

2. Dr. Novi Swandari Budiarso, SE, MSA, AK.,CA [SCOPUS] [ORCID] [Google Scholar] [SINTA], Indonesia

3. Dr. Claudia Wanda Melati Korompis,SE.,MSA.,Ak.,[SCOPUS] [ORCID] [Google Scholar] [SINTA], Indonesia

4. Hisky R Kawulur [SCOPUS] [ORCID] [Google Scholar] [SINTA], Indonesia

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

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

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

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

9. Dr. Surtikanti, SE, MSi, Ak, CA [SCOPUS] [Google Scholar] [SINTA], Indonesia

10. LeRoy Tim Ruhupatty, MSC, PhD [SINTA] [Google Scholar], Filipina

11. I Gusti Agung Musa Budidarma, [SINTA] [Google Scholar], Indonesia

12. Dr. Elvis Sumanti, MFM, Ak [SCOPUS] [Google Scholar] [SINTA], Indonesia

13. Fanny Soewignyo, MSC, PhD [SCOPUS] [Google Scholar] [SINTA], Indonesia

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