Dr. Anthon S.Y. Kerihi., SE., M.Si., Nusa Cendana University, Indonesia  [Scopus ] [Google Scholar]

Dr. Dian Imanina Burhany, SE.,M.Si.,Ak.,CA, Bandung State polytechnic, Indonesia, [Google Scholar] [Sinta]

Dr. Wawan Lulus Setiawan,SE.,M.Si - Indonesian Cooperative Institute, Indonesia,  [Scopus ] [Google Scholar] [Sinta]

Dr. Akhmad Yunani,SE.,M.T, Telkom University, Indonesia, [Scopus ] [Google Scholar] [Sinta]

Dr. Heni Nurani Hartikayanti, SE.,M.Si Ak.,CA, Ahmad Yani University, Indonesia, [Scopus ] [Google Scholar] [Sinta]

Dr. H. Harry Suharman,SE.,MA.,AK.,CA.,CSRS - Padjadjaran University, Indonesia, [Scopus] [Google Scholar] [Sinta]

Dr. Trida Gunadi, SE.,M.Si - Indonesian Cooperative Institute, Indonesia, [Google Scholar] [Sinta]

Dr. Inne Risnaningsih,SE.,M.Si, Indonesian Cooperative Institute, Indonesia, [Google Scholar] [Sinta]

Dr. Erwin Anthoni,SE.,Ak.,ST.,MT.,M.Si.,CA - Audit Board of the Republic of Indonesia, [Google Scholar] 

Dr. Dito Rinaldo Novandi,CRA,.SE.,M.M, Ekuitas Institute of Economic Science, Indonesia,[Google Scholar] [Sinta]

Dr. Rita Zulbetti,S.Si.,M.M, Piksi Ganesha polytechnic, Indonesia, [Google Scholar] [Sinta]

Dr. Yuanita Indriani, M.Si., Institut Manajemen Koperasi Indonesia, [Google Scholar] [Sinta]

Malay Kumar Das, Chulalongkorn University, Bangkok - Thailand, [Scopus ]

Ahmad Fudholi,  National University of Malaysia, [Scopus ] [Google Scholar] [Sinta]

Dr. Radhi Abdul Halim Rachmat, S.E, M.M, Ak, CA, BKP, CSRS, CSRA, ACPA, [Scopus ] [Google Scholar] [Sinta]

Prof. Dr. Rusniah Ahmad. (Universiti Utara Malaysia, Malaysia),  [Scopus ]

Prof. Dr. Asman Taeli. (Prince of Songkla University, Thailand),  [Google Scholar] 

Dr. Mohd. Zakhiri Bin Md Nor (Universiti Utara Malaysia, Malaysia),  [Scopus ]

Desiree Lynette David. (Nelson Mandela University, South Africa),  [Scopus]

Dr. Adhi Iman Sulaiman, MP., SP  (Universitas Jendral Soedirman)  [Scopus] -

Dr. H. Ahmad Choibar Tridakusumah, MS., SP  (Universitas Padjadjaaran)  [Sinta]

Dr. Hj. Tine Silvana Rachmarati, M.Si (Universitas Padjadjaran) [Scopus]

Prof. Dr. Tuhpawana Priatna Sendjaja,Ir. ( ID 57194275294) (Universitas Padjadjaran) [Scopus]

Prof. Dr. Rully Indrawan, (Universitas Pasundan) [Scopus]

Dr. Yunizar Yunizar, (Universitas Padjadjaran) [Scopus]

Dr. Latief Awaludin, MA. Sekolah Tinggi Agama Islam Persis Bandung [Google Scholar]

Galih Wicaksono, S.E.,M.Si.,Akt.,CA.,BKP.,ACPA.,CRA.,CRP.,AWP.,CPIA.,QWP. - Universitas Jember , Indonesia,  [Scopus ] [Google Scholar]

Dr. Feliks Arfid Guampe, SE., M.Si. Universitas Kristen Tentena, Indonesia [Scopus ] [Google Scholar] [Sinta]

Dr.Hayati Hehamahua,SE,.ME, Universitas Iqra Buru, Indonesia [Google Scholar] [Sinta]

Dr. Muhammad Fauzan Azhmy., M.M, Universitas Harapan Medan, Indonesia [Google Scholar] [Sinta]

Dr. A.Mahendra, SE., M. Si, Universitas Iqra Buru, Indonesia [Google Scholar] [Sinta]

Dr. Suarni Norawati, S.E., M.Si., STIE Bangkinang, [Google Scholar] [Sinta] [Scopus] 

Teti Sunarti, SE.,M.E.Sy., Sekolah Tinggi Ekonomi dan Bisnis Islam Al Jabar, [Google Scholar]