Aulia Fuad Rahman Accounting Department, Universitas Brawijaya, Malang, Indonesia Indonesia
Akuntansi
Mohamad Khoiru Rusydi Universitas Brawijaya Indonesia
Accounting Department
Putu Prima Wulandari Universitas Brawijaya Indonesia
Kholilah Kholilah UIN Maulana Malik Ibrahim, Malang Indonesia
Ayu Aryista Dewi Universitas Udayana Indonesia