Areta Widya Kusumadewi, Universitas Brawijaya
Betha Februari Khristy, Universitas Brawijaya
Fidiana, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Khoirul Umam Hasbiy, Universitas Brawijaya
Mirna Amirya, Universitas Brawijaya
Raudhah Trisna Wardhani, Brawijaya University
Roekhudin, Brawijaya University
Rosidi, Brawijaya University
Sirajudin, Politeknik Negeri Banjarmasin
Sulastri, universitas brawijaya malang
Wahyu Kartika Larasti, Universitas Brawijaya
Wuri Cahya Handaru, Universitas Brawijaya
Zaki Baridwan, Accounting Department, Faculty of Economics and Business, Brawijaya University