Damayanti, Santi, Program Studi Akuntansi, Fakultas Manajemen dan Bisnis, Universitas Indonesia Membangun (INABA), Kota Bandung, Jawa Barat, Indonesia (Indonesia)
Darmawan, Patricia Paula, Accounting Study Program, Faculty of Business, President University, Cikarang, Indonesia (Indonesia)
Delima, Zamrud Mirah, Universitas Muria Kudus
Dewantari, Yunica Wahyu, Accounting Program Study, Faculty of Business, President University, Cikarang, Indonesia (Indonesia)