Herti Diana Hutapea, S.E., M.Si Google Scholar (Universitas HKBP Nommensen Medan)

Audrey M. Siahaan, S.E., M.Si. Akt Google Scholar (Universitas HKBP Nommensen Medan)

Rimbun C.D. Sidabutar, S.E., M.Si Google Scholar (Universitas HKBP Nommensen Medan)

Meilinda Stefany Harefa, S.E., M.Si Google Scholar (Universitas HKBP Nommensen Medan)

Vebry M. Lumbangaol, S.E., M.Si (Universitas HKBP Nommensen Medan)

Dr. E. Hamonangan Siallagan, S.E., M.Si. Akt Google Scholar (Universitas HKBP Nommensen Medan)

Dr. Adanan Silaban, S.E., M.Si. Ak.CA Google Scholar (Universitas HKBP Nommensen Medan)

Dr. E. Manatap Berliana L.Gaol, S.E., M.Si. Ak. CA Google Scholar (Universitas HKBP Nommensen Medan)

Rimbun C.D. Sidabutar, S.E., M.Si Google Scholar (Universitas HKBP Nommensen Medan)

Dr. Jadongan Sijabat, S.E., M.Si  Google Scholar (Universitas HKBP Nommensen Medan)

Bonifasius H. Tambunan, S.E., M.Si., Ak.CA., CRA., CRP Google Scholar (Universitas HKBP Nommensen Medan)

Dr. Arnestesa Trinandha, S.E., M.M.Ak.CA.CPA, CFrA  (Universitas Diponegoro)

Dr. Pilipus Ramandei, S.E., M.Si., Ak.CA Google Cendekia (Universitas Ottow Geissler Papua)

Dr. E. Kardison Lumbanbatu, S.E., M.Si, Ak, CA Google Schoolar / Sinta ID (Universitas Diponegoro Semarang)

Dr. E. Indayani, S.E., M.Si Google Schoolar / Sinta ID (Universitas Syah Kuala ACEH)

Dr. E. Riha Dedi Prihantana, S.E., M.Si, Ak Google Schoolar / Sinta ID (Universitas Syah Kuala ACEH)

Dr. E. Dona Primasari, S.E., M.Si Google Schoolar / Sinta ID (Universitas Jendral Sudirman )

Dr. Rahima Br Purba, S.E., M.Si, Ak, CA Google Schoolar / SintaID (Universitas Panca Budi MEDAN)