Bambang Setiaji, Universitas Muhammadiyah Kalimantan Timur google scholar sinta scopus

        Muhammad Wahyudin, Universitas Muhammadiyah Surakarta google scholar sinta

        Ihwan Susila, Universitas Muhammadiyah Surakarta google scholar sinta scopus

        Anton Agus Setyawan, Universitas Muhammadiyah Surakarta google scholar sinta scopus

        Arief Budiman, Universitas Lambung Mangkurat sinta scopus

        Abdul Gafur, Universitas Mulawarman google scholar sinta

        Aprih Santoso, Universitas Semarang google scholar sinta scopus

        Andi Azhar, Asia University Taiwan scopus

        Muhammad Rasyid Abdilah, Da-Yeh University google scholar sinta scopus

        A.A Gde Setia Utama, Universitas Airlangga google scholar scopus

        Iskandar Ahmaddien, Universitas Sangga Buana google scholar 

        Roymon Panjaitan, Universitas Sains dan Teknologi Komputer, google scholar sinta  

        Shanmugavel Rajeevan, Solid Analytics PVT LTD google scholar LinkedIn

        Mohammad Soliman,  Fayoum University google scholar

        Mercedes Barrachina Fernandez, SAP Security & GRC in IBM, Spanyol LinkedIn

        Miguel Angel Gil Robles, Accounting & Finance Department, Mexico google scholar Researchgate

        Madhu Bala, Department of Commerce, India academia.edu Orcid

        Mochammad Mukti Ali, Institut Pertanian Bogor google scholar

        Md. Tofael Hossain Majumder, Department of Accounting & Information Systems, Bangladesh google scholar