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Semarang State Polytechnic, Nurul Hamida, A lecturer at the Accounting Department, (Indonesia)
Semarang State Polytechnic, Royswan Isgandhi
Semarang State Polytechnic, Tribekti Maryanto Agustinus, (Indonesia)
Semarang State University, AB Prabowo KA (IKIP PGRI Semarang) Mursid Saleh, A Sofwan
Semarang State University, Koeswandi and Mursid Saleh, Post Graduate Program,
SMK PGRI-1 Kediri, Siti Rofiqoh Guru Pendidikan Agama Islam
Staff pengajar ATP Semarang, Tugino
State Polytechnic of Semarang, Pandiya The Accounting Department,
State Polytechnic of Semarang, Sri Hardiningsih HS (Indonesia)
State Polytechnic of Semarang, Sri Rahayu Zees Accounting Department,
State Polytechnic of Semarang), Pandiya, Nurul Hamida (Accounting Department,
State University of Semarang, Ateng Kurnia and Mursid Saleh
Sumatera Barat, Dr. Sirajul Munir, M.Pd. Staf Pengajar STAIN Batusangkar,
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