Drs. Anwar Made, M.Si., Ak, CA ( Universitas Gajahyana Malang )

Ary Yunita Anggraeni, SE., M.SA. ( Universitas Merdeka Malang )

Defia Nurbatin, SE., M.SA., AK ( STIE Indocakti Malang )

Fauzan SE, S.Fil, MM ( Universitas PGRI Kanjuruhan Malang )

Doni Wirshandono Yogivaria, SE., Ak., M.Ak., CA ( Universitas PGRI Kanjuruhan Malang )

Mardiana, SE., MM (Universitas Islam Negeri Malik Ibrahim Malang)

Qimyatussa'adah (Politeknik Negeri Madiun)

Suriana Ar Mahdi (Universitas Khairun Ternate) 

Fatmawati Zahroh (UIN Maulana Malik Ibrahim Malang)

Dr. Adamu Idris Adamu Federal University, Dutsin-Ma Nigeria  

Dr Abdul Wahab School of Management, National University of Computer and Emerging Science, Islamabad Pakistan