Dr Ignasius Radix AP Jati,
Universitas Katolik Widya Mandala Surabaya, Indonesia
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Dr. Luciana Spica Almilia, M.Si.,
STIE Perbanas, Surabaya, Indonesia
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Dr., Ak., CA Dian Indri Purnamasari,
UPN Veteran Yogyakarta, Indonesia
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Prof. Dr. Intiyas Utami,
Universitas Kristen Satya Wacana Salatiga, Indonesia
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Dr. Hendra Wijaya, S.Akt., MM., CPMA.,
Universitas Katolik Widya Mandala Surabaya, Indonesia
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Dr. Sihar Tigor Benjamin Tambunan, ST., MM.
Universitas Katolik Widya Mandala Surabaya, Indonesia
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