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Damayanti, Mira, Magister Akuntansi Universitas Katolik Soegijapranata (Indonesia)
Dewi, Mertyani Sari, Sekolah Tinggi Ilmu Ekonomi Satya Dharma (Indonesia)
Duriany Soemarso, Embun, Politeknik Negeri Semarang (Indonesia)
Dwianto, Agus, Universitas Muhammadiyah Surakarta (Indonesia)
Dwijayanti, Wulansari, Universitas Jenderal Achamad Yani (Indonesia)
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