Dr. Arumega Zarefar, SE., M. Ak., Ak., CA., ACPA., CTA

Universitas Riau

Email: arumega@lecturer.unri.ac.id

Rafles Ginting, SE., M. Ak.

Universitas Tanjungpura

Email: raflesginting@ekonomi.untan.ac.id

Dr. Mahsinah, S.E., M.Si.

Universitas Bhayangkara Surabaya

Email: mahsina@ubhara.ac.id

Amondech Inkaew, BBA., MBA

Rajamangala University of Technology Srivijaya, Nakhon Si Thammarat Saiyai Campus (RUTS)

Email: Amondech.inkaew@gmail.com / Amondech.i@rmutsv.ac.th

Prof. Cindy Yoshiko Shirata, BA., MBA., Ph. D

Ibaraki University, Japan

Email: Cindy.yoshiko.shirata@gmail.com

Rashid Ating

Universiti Malaya, Malaysia, Kuala Lumpur