Dr. Anthon S.Y. Kerihi., SE., M.Si. (Scopus ID : 57215094538) - Nusa Cendana University, Indonesia

Dr. Dian Imanina Burhany, SE.,M.Si.,Ak.,CA (Sinta ID: 6013649) -  Bandung State polytechnic, Indonesia

Dr. Wawan Lulus Setiawan,SE.,M.Si (Scopus ID: 57211534576) - Indonesian Cooperative Institute, Indonesia

Dr. Akhmad Yunani,SE.,M.T, (Scopus ID: 57194500936) - Telkom University, Indonesia

Dr. Heni Nurani Hartikayanti, SE.,M.Si Ak.,CA (Scopus ID: 57188965482) - Ahmad Yani University, Indonesia

Dr. H. Harry Suharman,SE.,MA.,AK.,CA.,CSRS(Scopus ID: 57198420177) - Padjadjaran University, Indonesia

Dr. Trida Gunadi, SE.,M.Si (Sinta ID : 6043387) - Indonesian Cooperative Institute, Indonesia

Dr. Inne Risnaningsih,SE.,M.Si (Sinta ID : 6039519) - Indonesian Cooperative Institute, Indonesia

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

Dr. Dito Rinaldo Novandi,CRA,.SE.,M.M (Sinta ID: 6094418) - Ekuitas Institute of Economic Science, Indonesia

Dr. Rita Zulbetti,S.Si.,M.M ( Sinta ID: 259814) Piksi Ganesha polytechnic, Indonesia

Dr. Yuanita Indriani, M.Si. (Google Scholar) (SINTA ID : 6422620) Institut Manajemen Koperasi Indonesia

Wawan Gunawan S.H.I., M.E.Sy, STAI Yapata Al-Jawami Bandung, Indonesia [Sinta]