A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All

A

Adhariani, Desi, Universitas Indonesia
Adi, Andreas Suryo
ADI ERAWATI, NI MADE
ADNYANA USADHA, I PUTU
Adnyani, Ida Ayu Rasthiti, Department of Fiscal Administration, Faculty of Administrative Sciences, Universitas Indonesia, Indonesia
Adwie, Joansyah, Faculty of Administrative Sciences, Universitas Indonesia, Indonesia
AFRIYANTI, NI NYOMAN
Agung Suaryana, I Gusti Ngurah, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Agus Ardiana, Putu
Akram, Akram, Faculty of Economics and Business, Universitas Mataram, Indonesia
Alam, Syamsu, Faculty of Economics and Business, Universitas Muslim, Indonesia
Alexandri, Mohammad Benny, Faculty of Social and Political Sciences, Universitas Padjadjaran, Indonesia
Aliamin, Aliamin, Fakultas Ekonomi Universitas Syiah Kuala
ALIT SUARDANA, KETUT
Ambarwati, Ria Dewi, Department of Accounting, Polytechnic of State Finance STAN, Indonesia
Amerta, I Made Suniasta, Faculty of Economics and Business Warmadewa University
Amrullah, Mohammad, Staf Pemda Bireun
Anantika, Nova Rifinda, Fakultas Ekonomi, Jurusan Akuntansi Universitas Negeri Malang
Andrianto, Richard, Faculty of Economics, Petra Christian University, Indonesia
Andriyanto, Elisa Apriliani, Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret, Indonesia
ANDRYANI, WIWIK
Anggono, Alexander, Master of Accounting Program, Universitas Trunojoyo Madura, Indonesia
Anggraeni, Erike, Faculty of Islamic Economics and Business, Raden Intan State Islamic University Lampung, Indonesia
ANIARTHA, P. D'YAN
Animah, Animah, Magister Akuntansi Program Pasca Sarjana Universitas Mataram
Ardana, Komang
ARDHANI SISDYANI, EKA
Ardiana, Putu Agus, Department of Accounting, Faculty of Economics and Business, Udayana University, Denpasar, Bali
Ardiana, Putu Agus
Arfan, Muhammad
ARI DHARMA LAKSMI, PUTU
Ariaty Arfah, Eka, Sekolah Tinggi Ilmu Ekonomi Wira Bhakti Makassar, Indonesia
ARIK PRABAYANTI, NI LUH PUTU
Aristyatama, Hanung Adittya, Direktorat Jenderal Pajak
Ariwibowo, Rinto, Faculty of Economics and Business, Brawijaya University, Indonesia
ARIYANTO, DODIK
Ariyanto, Dodik, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Aruan, Marni, Fakultas Ekonomi dan Bisnis, Universitas Udayana
ARY WIRAJAYA, I GDE
Arya Widhyadanta, I Gede Dirga Surya, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Aryawati, Ni Putu Ari, Maksi Unud
Asra, Ode, Faculty of Economics and Business, Universitas Riau, Indonesia
ASRI DWIJA PUTRI, I G.A.M.
Astika, Ida Bagus Putra, Fakultas Ekonomi dan Bisnis Universitas Udayana
Astika, Ida Bagus Putra, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Astika, Ida Bagus Putra, Universitas Udayana
Astini, Yuli, Sekolah Tinggi Ilmu Ekonomi AMM Mataram
Astuti, Sri
Asyik, Nur Fadjrih, SekolahTinggi Ilmu Ekonomi Indonesia (STIESIA)
Atmadja, Anantawikrama Tungga, Universitas Pendidikan Ganesha
Atmadja, Anantawikrama Tungga, Fakultas Ekonomi dan Bisnis Universitas Pendidikan Ganesha
Atmini, Sari, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Augustine, Yvonne, Faculty of Business, Trisakti University, Indonesia
AYU KRISNADEWI, KOMANG
Azhari, Fadhli, Fakultas Ekonomi dan Bisnis Universitas Trisakti Jakarta, Indonesia
Azizah, Ajeng Wahyu, Universitas Negeri Yogyakarta
Azlina, Nur, Fakultas Ekonomi Universitas Riau
Azzahra, Safiera F., Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

B

BADERA, I DEWA NYOMAN
BADRUZAMAN1, JAJANG
Balqis, Anastania, Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga
Bandiyono, Agus, Politeknik Keuangan Negara STAN
Baridwan, Zaki, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia
Baridwan, Zaki, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Baskara, I Gde Kajeng, Faculty of Economics and Business, Universitas Udayana, Indonesia
Basri, Yesi Mutia, Universitas Riau
Basri, Yesi Mutia, Fakultas Ekonomi, Universitas Riau
Basuki, Basuki, Faculty of Economics and Business, Universitas Airlangga, Indonesia
Batubara, Febi Yanti, Faculty of Economics, Universitas Negeri Medan, Indonesia
Bernawati, Yustrida, Faculty of Economics and Business, Airlangga University, Indonesia
Biduri, Sarwendah, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
Bone, Hariman, Faculty of Economics and Business, Mulawarman University, Indonesia
Brahmana, Rayenda Khresna, Universiti Malaysia Sarawak
BUDIARTHA, I KETUT
BUDIARTHA, KETUT
Budiasih, Gusti Nyoman, Udayana University
BUDIASIH, I G A N
BUDIASIH, I G.A.N.
Budiasih, I Gusti Ayu Nyoman, Fakultas Ekonomi dan Bisnis Universitas Udayana
Budiasih, I Gusti Ayu Nyoman, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Budiasih, I Gusti Ayu Nyoman, Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Budiasih, I Gusti Ayu Nyoman
BUTAR-BUTAR, SANSALONI

C

Cahyaningtyas, Fadilla, Faculty of Economics and Business, Institut Teknologi dan Bisnis Asia Malang, Indonesia
CANDRA SARI, RATNA, Universitas Negeri Yogyakarta
Chai, Lee Sia, Universiti Malaysia Sarawak
CHAIRUNNISA, IRNA
Chamalinda, Khy'sh Nusri Leapatra, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Contesa, Sisca, Faculty of Economics and Business, Universitas Widya Dharma Pontianak, Indonesia
Cornelius, Elizabeth, Faculty of Economics, Petra Christian University, Indonesia

D

Dahlan, Muhammad, Faculty of Law, Universitas Brawijaya, Indonesia
DAHLER, YOLANDA
Damayanthi, Eka, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Damayanthi, I Gusti Ayu Eka, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Damayanthi, I Gusti Ayu Eka, Faculty of Economics and Business, Universitas Udayana, Indonesia
Damayanti, Cacik Rut, Faculty of Administrative Sciences, Universitas Brawijaya, Indonesia
Daromes, Fransiskus Eduardus, Faculty of Economics and Business, University of Atma Jaya Makassar, Indonesia
Daromes, Fransiskus Eduardus, Faculty of Economics and Business, University of Atma Jaya Makassar, Indonesia
Darwanis, Darwanis, Fakultas Ekonomi Universitas Syiah Kuala
DELIANA, DELIANA, Jurusan Akuntansi Politeknik Negeri Medan
Desiari, Kadek Dwi
Desmiyawati, Desmiyawati, Fakultas Ekonomi Universitas Riau
DESYANTI, NI PUTU EKA
Dewanti, Patriani Wahyu, Faculty of Economics, Universitas Negeri Yogyakarta, Indonesia
Dewantoro, Yohannes, Faculty of Economics and Business, Universitas Kristen Petra, Indonesia
Dewi, Anak Agung Istri Pradnyarani, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia
Dewi, Ayu Aryista, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Dewi, Gusti Ayu Made Sari, Fakultas Ekonomi dan Bisnis Universitas Udayana
Dewi, Komang Eva Cyntia, Fakultas Ekonomi dan Bisnis Universitas Udayana
Dewi, Kristina Surya, Faculty of Economics and Business, Universitas Udayana, Indonesia
Dewi, Luh Gede Krisna, Faculty of Economics and Business, Universitas Udayana, Indonesia
Dharma Putra, I Gede Adi
Diantimala, Yossi, Universitas Syiah Kuala
Diasari, Putu Sinta Ayu
Dinarjito, Agung, Politeknik Keuangan Negara STAN
Diyanti, Ferry, Faculty of Economics and Business, Mulawarman University, Indonesia
Djamhuri, Ali, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Djamhuri, Ali, Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Indonesia
DWI RATNADI, NI MADE
Dwiana Putra, I Made Pande, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Dwija Putri, I Gusti Ayu Made Asri, Fakultas Ekonomi dan Bisnis Universitas Udayana
DWIRANDRA, A. A. N. B.
Dwirandra, A.A.N.B.
Dwirandra, A.A.N.B., Fakultas Ekonomi dan Bisnis, Universitas Udayana (Indonesia)
Dwirandra, Anak Agung Ngurah Bagus, Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Dwirandra, Anak Agung Ngurah Bagus, Faculty of Economics and Business, Universitas Udayana, Indonesia
Dwirandra, Anak Agung Ngurah Bagus, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Dwiyanti, Kadek Trisna, Undiknas University
Dwiyanti, Trisna, Universitas Pendidikan Nasional

E

Effendi, Soelchan Arief, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Efrizon, Efrizon, Faculty of Economics, Andalas University, Indonesia
Egbunike, Francis Chinedu, Nnamdi Azikiwe University, Nigeria
EKA DAMAYANTHI, I G. A.
EKA DAMAYANTHI, I G.A.
ENA MARBERYA, NI PUTU
Ery Setiawan, Putu

F

Fadhila, Hasna, Fakultas Ekonomi dan Bisnis, Universitas Indonesia, Indonesia
Faizah, Yustin Nur, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Fakhriyyah, Dewi Diah, Faculty of Economics and Business, Universitas Islam Malang, Indonesia
Falikhatun, Falikhatun, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
Fanani, Zaenal, Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga
Fanani, Zaenal, Faculty of Economics and Business, Airlangga University, Indonesia
Fauzi, Adilla Nanda Citra, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Febrianto, Rahmat, Faculty of Economics, Andalas University, Indonesia
FEBRIANTO, RAHMAT
Fediyanto, Niko, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo, Indonesia
Fidiana, Fidiana, Accounting Department, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Firmansyah, Irman, Faculty of Economics, University of Siliwangi, Indonesia
Fitria, Yunita, Faculty of Economics and Business, Mulawarman University, Indonesia
Fitriya, Fitriya, RMIT University
FRANSISKA, LUSIANA

G

Gabrielle, Gabrielle, Faculty of Economic and Business, Petra Christian University, Indonesia
Gama, Angga Patria
Gayatri, Gayatri, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Gayatri, Gayatri, Fakultas Ekonomi dan Bisnis Universitas Udayana
Ghofar, Abdul, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Gunardi, Ardi, Faculty of Economics and Business, Universitas Pasundan, Indonesia
Gunardi, Ardi, Universitas Pasundan
Gunawan, Sianne Ivana, Faculty of Economics and Business, Universitas Kristen Petra, Indonesia
Gurendrawati, Etty, Faculty of Economics, Universitas Negeri Jakarta, Indonesia

H

Hamidah, Hamidah, Faculty of Economics and Business, Airlangga University, Indonesia
HAMZAH, ARDI
HANDAIYANI SIREGAR, ASTUTI
Handajani, Lilik, Faculty of Economics and Business, Universitas Mataram, Indonesia
Handajani, Lilik, Universitas Mataram
Hardiningsih, Pancawati, Department of Accounting, Stikubank University, Indonesia
Hariadi, Hariadi, Faculty of Economics and Business, Universitas Riau, Indonesia
Harimurti, Fadjar, Universitas Slamet Riyadi Surakarta
HARIYANTO, EKO
Hariyanto, Wiwit, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo, Indonesia
Harnovinsah, Harnovinsah, Universitas Pancasila
Hartono, Hartono, Faculty of Economics and Business, University of Atma Jaya Makassar, Indonesia
Haryadi, Bambang, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Haryadi, Bambang, Master of Accounting Program, Universitas Trunojo Madura
Haryanti, Angelia Putri Surya, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Hasan, H. Amir, Fakultas Ekonomi Universitas Riau
Hatane, Saarce Elsye, Faculty of Economics, Petra Christian University, Indonesia
Hayati, Nur, Master of Accounting Program, Universitas Trunojo Madura
Hendrawan, Adang, Department of Fiscal Administration, Faculty of Administrative Sciences, Universitas Indonesia, Indonesia
Hendrawan, Adang, Faculty of Administrative Sciences, Universitas Indonesia, Indonesia
HERAWATI SUCANDRA, NI LUH PUTU
Hermanto, Suwardi Bambang, SekolahTinggi Ilmu Ekonomi Indonesia (STIESIA)
Hermawan, Atang, Universitas Pasundan
Hermawan, Atang, Faculty of Economics and Business, Universitas Pasundan, Indonesia
Hermawan, Sigit, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo, Indonesia
Hermawan, Sigit, Universitas Muhammadiyah Sidoarjo
Hermawan, Sigit, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
Hidayat, Relon Taufik
Hidayati, Irma, Faculty of Economics and Business, Universitas Islam Malang, Indonesia

I

I Dewa Ayu Aniek Anggreni Tintara, I Ketut Suryanawa
Ichdan, Dany Amrul, Management Department, Faculty of Economics and Management, University of Malahayati, Indonesia
Ikhsan, Arfan, Faculty of Economics, Universitas Negeri Medan, Indonesia
Ilzam Fuadi, Andini Nurwulandari
Imania, Salsa Billa Rahma, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
Inapty, Biana Adha, Fakultas Ekonomi dan Bisnis Universitas Mataram
Indah Purnama Sari, Ni Putu
INDAHWATI, RINI, Jurusan Akuntansi Politeknik Negeri Medan
INDRA TENAYA, AGUS
Indrajaya, A. A.Ngurah, Universitas Udayana
Indriani, Wiewiek, Faculty of Economic, Universitas Malahayati, Indonesia
Indrianti, Fransiska Novina Hayu, Faculty of Economics and Business, Brawijaya University, Indonesia
Islamudin, Ardhi, Faculty of Economics and Business, Airlangga University, Indonesia

J

Jallow, Ousman, School of Business and Public Administration, The University of The Gambia, Kanifing, The Gambia
Januarti, Indira, Department of Accounting, Diponegoro University, Indonesia
JATI, I KETUT, Jurusan Akuntansi Fakultas Ekonomi, Universitas Udayana
JATI, I KETUT
Jikhan, Fat'Chatus Chanifa, Faculty of Social and Political Sciences, Universitas Padjadjaran, Indonesia
JULI SUARDANA, KADEK
Juliarsa, Gede, Fakultas Ekonomi dan Bisnis Universitas Udayana
Juliarsa, Gede
Julitha, Delitha, Faculty of Economics, Petra Christian University, Indonesia
Jumaili, Salman, Universitas Jambi, Indonesia

K

Kartika, Rayna, Faculty of Economics, Andalas University, Indonesia
Kartini Eka Sari, Luh
Kedisan, Anak Agung Vidyaswari, Universitas Udayana
Kelvin, Chen, Fakultas Ekonomi dan Bisnis, Universitas Atma Jaya Makassar, Indonesia
Khairunnisa, Hera, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Kiswanto, Kiswanto -, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia
Komalasari, Yeyen, Fakultas Ekonomika dan Humaniora, Universitas Dhyana Pura Indonesia
Kontesa, Maria, Faculty of Economics and Business, Universitas Widya Dharma Pontianak, Indonesia
Kuanda, Elenne Stefanie, Faculty of Economics, Petra Christian University, Indonesia
KURNIA DEWI, NI WAYAN
Kurniawan, Muhammad, Faculty of Islamic Economics and Business, Raden Intan State Islamic University Lampung, Indonesia
Kurniawan, Putu Sukma, Faculty of Economics and Business, Universitas Pendidikan Ganesha, Indonesia
Kusuma, Gede Wira, Fakultas Ekonomi dan Bisnis Universitas Udayana
Kusumaningtyas, Dewi Sekarsari, Department of Tax, Polytechnic of State Finance STAN, Indonesia
Kuswanto, Randy, Accounting Program, Wiyatamandala School of Business, Indonesia

L

Laily, Nujmatul, Universitas Negeri Malang
Laily, Nujmatul, Faculty of Economics, Universitas Negeri Malang, Indonesia
Lasmana, Mienati Somya, Universitas Airlangga
Latrini, Made Yenni, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Latuconsina, Fitriah Bidari, Brawijaya University
Listyaningsih, Erna, Faculty of Economic, Universitas Malahayati, Indonesia

M

Mahaputra, I Nyoman Kusuma Adnyana
Mahawyahrti, Tiya, Udayana University
Mahayani, Ni Luh Ayu, FEB UNUD
Mahendra, Made Andiva, Universitas Udayana
Mangoting, Yenni, Faculty of Business and Economics, Petra Christian University, Indonesia
MANIK CINDRAWATI, PUTU
Mappadang, Agoestina, Faculty of Economics, Universitas Budi Luhur, Indonesia
Maradona, Agus Fredy, Faculty of Economics and Business, Universitas Pendidikan Nasional, Indonesia
Marlina, Maria Asumpta Evi, Student of Doctoral Programme in Accounting, Universitas Airlangga Indonesia; School of Business and Management, Universitas Ciputra, Indonesia
Maryani, Maryani, Lampung State Polytechnic, Indonesia
MAS MAY MURTHI, IDA AYU
Masdiantini, Putu Riesty, Universitas Udayana
Maulana, Panji Aziz, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia
Mayasari, Mayasari, Faculty Business and Education, Universitas Pendidikan Indonesia, Indonesia
Merawati, Luh Komang, Universitas Mahasaraswati Denpasar
MERIANI, NI PUTU
Merkusiwati, Lely, Udayana Unversity
Merslythalia, Retta, Universitas Airlangga
Meylita P, Hanny, Fakultas Ekonomi dan Bisnis Universitas Udayana
Mimba, Ni Putu Sri Harta, Universitas Udayana
Mimba, Ni Putu Sri Harta, Faculty of Economics and Business, Universitas Udayana, Indonesia
MIRDAH, ANDI
Monica, Monica, Faculty of Economics and Business, University of Atma Jaya Makassar, Indonesia
Muftiadi, Anang, Faculty of Social and Political Sciences, Universitas Padjadjaran, Indonesia
Muhammad, Muhammad, Faculty of Economics, Universitas Negeri Malang, Indonesia
Muhsyaf, Saipul Arni, Faculty of Economics and Business, Universitas Mataram, Indonesia
Mukhibad, Hasan, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia
Mukhlis, Mukhlis, Prodi Akuntansi Sektor Publik, Sekolah Vokasi, Universitas Gadjah Mada
Mulawarman, Aji Dedi, Universitas Brawijaya, Indonesia
Mulawarman, Aji Dedi, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Muliari, Ni Ketut
Muliartha RM, Ketut, Faculty of Economics and Business, Universitas Udayana, Indonesia
Munandar, Agus, Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta
Munidewi, Ida Ayu Budhananda, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati, Bali
Mutakif, Fikri
MUTIA JATI, ARDANI

N

Nabilah, Iffah, Department of Accounting, Polytechnic of State Finance STAN, Indonesia
Najati, Ida, Magister Akuntansi Program Pasca Sarjana Universitas Mataram
Nandiroh, Umi, Faculty of Economics and Business, Universitas Islam Malang, Indonesia
Narayana, Anak Agung Surya, Fakultas Ekonomi dan Bisnis Universitas Udayana
Nazaruddin, Ietje, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
Nazir, Muhammad Umair, Faculty of Management Science, University of Lahore, Pakistan
Ng, Suwandi, Faculty of Economics and Business, University of Atma Jaya Makassar, Indonesia
Ni Luh Putu Suandewi, I GA Eka Damayanthi
Ni Luh Sari Widhiyani, Ni Nyoman Widiyanti
NILA KRISNA DEWI, PUTU
NIVIARI, NANIEK
NOR, WAHYUDIN
Normasyhuri, Khavid, Faculty of Islamic Economics and Business, Raden Intan State Islamic University Lampung, Indonesia
NOVIALY, YULIA
Noviari, Naniek, Faculty of Economics and Business, Universitas Udayana, Indonesia
NOVIARI, NANIEK
Noviari, Naniek, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Nugraha, Nugraha, Faculty Business and Education, Universitas Pendidikan Indonesia, Indonesia
Nugroho, Dwiyanjana Santyo, Universitas Indonesia
Nurhaida, Nurhaida, Fakultas Ekonomi Universitas Syiah Kuala
Nuritomo, Nuritomo, Fakultas EkonomiUniversitas Atma Jaya Yogyakarta
Nurkholis, Nurkholis, Faculty of Economics and Business, Brawijaya University, Indonesia
Nurlaila, Nurlaila, Faculty of Economics, Universitas Negeri Medan, Indonesia
Nurlia, Wika, Universitas Muhammadiyah Sidoarjo
NURWULANDARI, ANDINI
Nuryatno, Muhammad, Fakultas Ekonomi dan Bisnis Universitas Trisakti Jakarta, Indonesia
Nuzula, Nila Firdausi, Faculty of Administrative Sciences, Universitas Brawijaya, Indonesia
NYOMAN BADERA, I DEWA

O

Oktaviani, Rachmawati Meita, Department of Accounting, Stikubank University, Indonesia

P

Pancawati M., Rr Sri, Fakultas Ekonomi dan Bisnis Universitas Mataram
Pantow, Lyvin Henry, Universitas Klabat
Paranoan, Natalia, Universitas Kristen Indonesia Paulus Makassar
Paranoan, Natalia, UKI Paulus Makassar
Parwati, Sayu Made, Fakultas Ekonomi dan Bisnis Universitas Udayana
Pasoloran, Oktavianus, Faculty of Economics and Business, University of Atma Jaya Makassar, Indonesia
Pasoloran, Oktavianus, Fakultas Ekonomi dan Bisnis, Universitas Atma Jaya Makassar, Indonesia
Patuli, Lijuntri, Faculty of Economics, Petra Christian University, Indonesia
Perwito, Perwito, Faculty Business and Education, Universitas Pendidikan Indonesia, Indonesia; Computerized Accounting, Piksi Ganesha Polytechnic, 40274, Indonesia
Piatrini, Putu Saroyeni
Pituringsih, Endar, Magister Akuntansi Program Pasca Sarjana Universitas Mataram
Pradnya Dewi, I Gusti Ayu Agung, Fakultas Ekonomi dan Bisnis Universitas Udayana
Pramana, I Kadek Adhi, Udayana University
Pramudita, Heindrika Eka, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Prastiwi, Arum, Universitas Brawijaya, Indonesia
Prastiwi, Dewi
PRATAMA RUDYAWAN, ARRY
Pratiwi, Desy Nur, Sekolah Tinggi Ilmu Ekonomi AAS Surakarta
Pratiwi, Ni Made Cesya, Faculty of Economics and Business, Udayana University, Indonesia
Prayanthi, Ika, Universitas Klabat
Prayudi, Made Aristia, Universitas Pendidikan Ganesha
Prayudi, Made Aristia, Jurusan Akuntansi Fakultas Ekonomi Universitas Pendidikan Ganesha
Priandi, Muhammad, School of Information Systems & Technology Management, University of New South Wales, Australia
Prihatiningtias, Yeney Widya, Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Indonesia
PUJI ASTUTI, DEWI SAPTANTINAH
PUJIONO, PUJIONO, Jurusan AkuntansiFakultas Ekonomi, Universitas Negeri Surabaya
Purba, Ida Ayu Candrasatyani, Universitas Udayana
Purnama, Ida Ayu, Universitas Negeri Yogyakarta
Purnama, Ida Ayu, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia
Purwa Astawa, I Wayan, Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
PURWANINGSIH, ANNA
Purwanti, Lilik, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Purwanti, Lilik, Fakultas Ekonomi dan Bisnis Universitas Brawijaya
Purwinanti, Eiffeliena Nur'aini, Vocational School of Diponegoro University, Indonesia
Putra, Ardhi Nugraha
Putra, I Gede Cahyadi
Putra, Ida Bagus Udayana, Universitas Warmadewa
PUTRA ASTIKA, I.B.
PUTRA ASTIKA, IDA BAGUS
Putri, Caesar Marga, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta, Indonesia
Putri, I Gusti Ayu Made Asri Dwija, Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Putri, I Gusti Ayu Made Asri Dwija, Faculty of Economics and Business, Udayana University, Indonesia
Putri, I Gusti Ayu Made Asri Dwija, Faculty of Economics and Business, Universitas Udayana, Indonesia
Putri, IGAM Asri Dwija

Q

Qadri, Resi Ariyasa, Department of Accounting, Polytechnic of State Finance STAN, Indonesia

R

Raharjono, D.Agus Budi
Rahayu, Duwi, Faculty of Economy and Business Universitas Muhammadiyah Sidoarjo, Indonesia
Rahayu, Rahayu, Universitas Jambi, Indonesia
Rahayu, Ruci Arizanda, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
Rahayu, Sri, Universitas Jambi
Rahim, Syamsuri, Universitas Muslim Indonesia
Rahman, Aulia Fuad, Faculty of Economics and Business Brawijaya University
Rahmandani, Yustisia Melasari, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
Rahmawati, Mia Ika, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Rahyuda, Henny, Faculty of Economics and Business, Universitas Udayana, Indonesia
RAINO WIRJONO, ENDANG
Ramadhan, Yanuar, Faculty of Economics and Business, Universitas Esa Unggul
Ramadhani, Febrina Nur, Universitas Brawijaya
Ramadhani, Raihan
Ramantha, I Wayan, Universitas Udayana
Randa, Fransiskus, Fakultas Ekonomi dan Bisnis, Universitas Atma Jaya Makassar, Indonesia
Rasinih, Rasinih, Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta
Rasmini, Ni Ketut, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Rasmini, Ni Ketut, Faculty of Economics and Business, Universitas Udayana, Indonesia
RASMINI, NI KETUT
Rasmini, Ni Ketut, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Ratna Kumaladewi, Patricia
RATNA SARI, M.M.
Ratna Sari, Maria Mediatrix, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Ratna Sari, Maria Mediatrix, Faculty of Economics and Business, Universitas Udayana, Indonesia
Ratna Sari, Maria Mediatrix, Fakultas Ekonomi dan Bisnis Universitas Udayana
RATNA SARI, MARIA M.
Ratnadi, Ni Made Dwi, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Ratnadi, Ni Made Dwi, Fakultas Ekonomi dan Bisnis, Unoversitas Udayana
Ratnadi, Ni Made Dwi, Faculty of Economics and Business, Universitas Udayana, Indonesia
Retno Yulianti, Zurohtun
Rifai, Ahmad, Faculty of Economics and Business, Universitas Mataram, Indonesia
Rifai, Ahmad, Fakultas Ekonomi dan Bisnis Universitas Mataram
Rimawati, Yuni, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Rina, Ni Made Dwi, Universitas Udayana
Rini, Rima Kusuma, Universitas Indonesia
Riskiyadi, Moh, Master of Accounting Program, Universitas Trunojoyo Madura, Indonesia
Rispantyo, Isha Kusumastuty Dewi Saptantinah Puji Astuti
RIZAL, SEFCHO
Rodliyah, Siti, Universitas Brawijaya
Rohimatullah, Dewi Noor Fatikhah, Faculty of Economics, Universitas Negeri Malang, Indonesia
Rohma, Frida Fanani, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Rosita Dewi, Gusti Ayu Surya, Universitas Udayana
Rusli, Theresia Julina, Fakultas Ekonomi dan Bisnis Universitas Udayana
Rustiarini, .
RUSTIARINI, NI WAYAN

S

S, Yayat, Faculty Business and Education, Universitas Pendidikan Indonesia, Indonesia
Sabatini, Kalvarina, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Sadewa, Nanda, Fakultas Ekonomi dan Bisnis Universitas Udayana
SADHA SUARDIKHA, I MADE
Safitri, Ni Wayan Noviana, Faculty of Economics and Business, Universitas Udayana, Indonesia
SAGUNG RAI DARMINI, ANAK AGUNG
Sakti, Eklamsia, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Salleh, Saluana Che, Faculty of Accountancy, Universiti Teknologi Mara, Malaysia
Samsir, Samsir, Fakultas Ekonomi Universitas Riau
Santoso, Teguh Iman, Universitas Sumatera Selatan
Saptantinah Puji Astuti, Dewi, Universitas Slamet Riyadi Surakarta
Saputra, Adi Kurniawan, Universitas Pendidikan Ganesha
Saputra, Komang Adi Kurniawan, Warmadewa University
Saragih, Arfah Habib, Department of Fiscal Administration, Faculty of Administrative Sciences, Universitas Indonesia, Indonesia
Saragih, Arfah Habib, Faculty of Administrative Sciences, Universitas Indonesia, Indonesia
Saraswati, Erwin, Faculty of Economics and Business, Brawijaya University, Indonesia
Saraswati, Erwin, Universitas Brawijaya
Saraswati, Erwin, Faculty of Economics and Business Brawijaya University
Saraswati, Erwin, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Sari, Ari Puspa, Fakultas Ekonomi dan Bisnis Universitas Udayana
Sari, Arista Fauzi Kartika, Faculty of Economics and Business, Accounting Department. Universitas Islam Malang, Indonesia
Sari, Candra Widi
Sari, Desak Made Mya Yudia, Faculty of Economics and Business, Universitas Udayana, Indonesia
Sari, Lira Mustika, Universitas Pasundan
Sari, Maria M Ratna
Sari, Ratna Candra, Universitas Negeri Yogyakarta
Sariani, Ni Luh Putu, Universitas Pendidikan Nasional
Sariningsih, Eka, Faculty of Economic, Universitas Malahayati, Indonesia
Satyawan, Made Dudy
Sedana, Ida Bagus Panji, Faculty of Economics and Business, Universitas Udayana, Indonesia
Semara Putra, I Putu Mega Juli, Universitas Mahasaraswati
Setiawan, Achdiar Redy, Fakultas Ekonomi dan Bisnis, Universitas Trunojoyo Madura, Indonesia
Setiawan, Doddy, Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret, Indonesia
Setiawan, Nanang, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Setiawan, Putu Ery, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali
SeTin, SeTin, Faculty of Economics, Maranatha Christian University, Indonesia
Setyastrini, Ni Luh Putri
Setyawati, Meyliani Eka, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia
Setyowati, Milla Sepliana, Department of Fiscal Administration, Faculty of Administrative Sciences, Universitas Indonesia, Indonesia
Shonhadji, Nanang, Universitas Hayam Wuruk Perbanas
Sibuea, Salsabila Putri Aryati, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
Simamora, Lamria
Simangunsong, Yolanda Marsyella
Simu, Nicodemus
Sina, Peter Garlans
Sinaga, Muhammad Apri Wirawan, Faculty of Administrative Sciences, Universitas Brawijaya, Indonesia
Siregar, Merinda NN, Faculty of Economics, Universitas Negeri Yogyakarta, Indonesia
Sisdyani, Eka Ardhani, Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Slamet, Franki, Faculty of Economics and Business, Universitas Esa Unggul
Sofyani, Hafiez, Universitas Muhammadiyah Yogyakarta
Sokarina, Ayudia, Faculty of Economics and Business, Universitas Mataram, Indonesia
Sopanah, Ana, Universitas Widya Gama
Sri Werastuti, Desak Nyoman, Undiksha
Srimindarti, Ceacilia, Department of Accounting, Stikubank University, Indonesia
Sriyono, Sriyono, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo, Indonesia
Suardhika, I Made Sadha, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Suardikha, I Made Sadha, Fakultas Ekonomi dan Bisnis Universitas Udayana
Suardikha, I Made Sadha
SUARTANA, I WAYAN
Suartawan, I Gusti Ngurah Putu Adi, Udayana University
SUARYANA, AGUNG
Suaryana, I Gusti Ngurah Agung, Faculty of Economics and Business, Universitas Udayana, Indonesia
Suaryana, I Gusti Ngurah Agung, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Suaryana, I Gusti Ngurah Agung, Universitas Udayana
Suaryana, I Gusti Ngurah Agung
Subekti, Imam, Universitas Brawijaya, Indonesia
Subroto, Bambang, Faculty of Economics and Business Brawijaya University
Sudana, I Putu
Sudana, I Putu, Faculty of Economics and Business, Universitas Udayana, Indonesia
Sudana, I Putu, Fakultas Ekonomi dan Bisnis Universitas Udayana
Sudana, I Putu, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia
Sudana, I Putu, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Sudana, I Putu, Faculty of Economics and Business, Universitas Udayana, Indonesia
Sudana, I Putu, Faculty of Economics and Business, Universitas Udayana, Indonesia (United Kingdom of Great Britain and Nothern Ireland)
SUDANA, I PUTU
Sudana, I Putu, Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Sudarma, Made, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia
Sudiartha, I Gde, MahasiswaFaculty of Economics and Business, Universitas Udayana, Indonesia
SUGIARTHA SANJAYA, I PUTU
SUHARTINI, SUHARTINI, BPK RI Perwakilan Provinsi Bali
SUHENDRO, SARING
SUJANA, I KETUT
Sujana, I Ketut, Faculty of Economics and Business, Universitas Udayana, Indonesia
SUJANA, I KETUT
Sujana, I Ketut, Fakultas Ekonomi dan Bisnis Universitas Udayana
Sujana, Ketut, Fakultas Ekonomi dan Bisnis, Universitas Udayana
SUKARTHA, I MADE
SUKASIH, NI KETUT
Sukirno, Sukirno, Faculty of Economics, Universitas Negeri Yogyakarta, Indonesia
Sula, Atik Emilia, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Sulistiyowati, Firma
Sulistyan, Riza Bahtiar, Institut Teknologi dan Bisnis Widya Gama Lumajang
Sumadi, I Kadek
Sumadi, Kadek
Sumarno, '
Sumuan, Cindy Fitria, Accounting Department, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Supadmi, Ni Luh, Fakultas Ekonomi dan Bisnis Universitas Udayana
SUPADMI, NI LUH
SUPARTA WISADHA, I GEDE
Suprasto, Herkulanus Bambang, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Suprasto, Herkulanus Bambang, Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Suprasto, Herkulanus Bambang, Faculty of Economics and Business, Universitas Udayana, Indonesia
Suprasto H., Bambang, Fakultas Ekonomi dan Bisnis Universitas Udayana
Suputra, Gde Dharma, Fakultas Ekonomi dan Bisnis Universitas Udayana
SURYA ANTARI, IDA AYU
SURYANAWA, I KETUT
Suryarini, Trisni, Faculty of Economics, Universitas Negeri Semarang, Indonesia
Susanti, Indah Wirantika, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta, Indonesia
Susanti, Susanti, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Sustriani, Putu Nokia, Faculty of Economics and Business, Universitas Udayana, Indonesia
Sutaryo, Sutaryo, Universitas Sebelas Maret
Sutrisno, Sutrisno, Universitas Islam Indonesia
SUWARTHA, I KETUT

T

T., Sutrisno, Faculty of Economics and Business, Brawijaya University, Indonesia
Taek, Filemon Marselinus, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
Tandean, Vivi Adeyani, Institut Bisnis dan Informatika Kwik Kian Gie
Tarigan, Josua, Faculty of Economics, Petra Christian University, Indonesia
Tarjo, Tarjo, Master of Accounting Program, Universitas Trunojoyo Madura, Indonesia
Tarjo, Tarjo, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
TARJO, TARJO, Jurusan Akuntansi Fakultas ekonomi, Universitas Udayana
Tenriwaru, Tenriwaru, Faculty of Economics and Business, Universitas Muslim, Indonesia
Thrisye, Risca Yuliana
Tjondro, Elisa, Faculty of Economics and Business, Universitas Kristen Petra, Indonesia
Tjondro, Elisa, Faculty of Economics, Petra Christian University, Indonesia
Toly, Agus Arianto, Faculty of Economic and Business, Petra Christian University, Indonesia
Totanan, Chalarce
Toyyib, Moh., Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia
Triyuwono, Iwan, Universitas Brawijaya, Indonesia

U

Ugochukwu, Udunze, Nnamdi Azikiwe University, Nigeria
ULUPUI, I G. K. A.
Ulupui, I Gusti Ketut Agung, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Ulupui, I Gusti Ketut Agung
Ulupui, I.G.K.A, Fakultas Ekonomi dan Bisnis Universitas Udayana
Untari, Made Dewi Ayu, Sekolah Tinggi Manajemen Informatika dan Teknik Komputer, Bali
Utomo, Claresta Puguh Mettasari, Faculty of Business and Economics, Petra Christian University, Indonesia
Utomo, Langgeng Prayitno, SekolahTinggi Ilmu Ekonomi Indonesia (STIESIA)

V

Valencia, Ellen, Faculty of Business and Economics, Petra Christian University, Indonesia
Valentina, Gracia Pulcheria, Kristen Petra University
VERONICA, AMELIA
Vidyantari, Putu Kemala, Fakultas Ekonomi dan Bisnis Universitas Udayana
Virnawan, I Made Elly

W

Wahidahwati, Wahidahwati, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Wahyudi, Imam, Master of Accounting Program, Universitas Trunojo Madura
Wahyuni, Fitri, Universitas Muhammadiyah Yogyakarta
Wahyuningsih, Alit, Faculty of Economics and Business, Universitas Udayana, Indonesia
WAHYUNINGSIH, NUR
Wardhani, Dian Kusuma, Vocational School of Diponegoro University, Indonesia
Werastuti, Desak Nyoman Sri, Fakultas Ekonomi dan Bisnis Universitas Pendidikan Ganesha
Wiagustini, Ni Luh Putu, Faculty of Economics and Business, Universitas Udayana, Indonesia
Wibowo, Buddi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia, Indonesia
WIDANA PUTRA, A.A.G.P.
Widanaputra, A.A G.P, Fakultas Ekonomi dan Bisnis Universitas Udayana
WIDANAPUTRA, A.A.G.P.
WIDANAPUTRA, AAGP
Widanaputra, Anak Agung Gde Putu, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Widanaputra, Anak Agung Gde Putu, Fakultas Ekonomi dan Bisnis, Universitas Udayana
Widanaputra, Anak Agung Gde Putu, Faculty of Economics and Business, Universitas Udayana, Indonesia
Widiariani, Ni Made Ayu, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
WIDIASTUTY, ERNA
WIJANA ASMARA PUTRA, I NYOMAN
Wijaya, Suparna, Department of Tax, Polytechnic of State Finance STAN, Indonesia
Wiksuana, I Gusti Bagus, Faculty of Economics and Business, Universitas Udayana, Indonesia
Wirajaya, I Gde Ary, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Wirajaya, I Gde Ary, Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Wirajaya, I Gde Ary, Faculty of Economics and Business, Universitas Udayana, Indonesia
Wirakusuma, Made Gede, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
WIRAKUSUMA, MADE GEDE
Wirama, Dewa Gede, Faculty of Economic and Business, Udayana University, Indonesia
Wirama, Dewa Gede, Fakultas Ekonomi dan Bisnis, Universitas Udayana
WIRAMA, DEWA GEDE
Wiratmaja, I Dewa Nyoman, Fakultas Ekonomi dan Bisnis Universitas Udayana
WIRATMAJA, I DEWA NYOMAN
WIRAWAN YASA, GERIANTA
Wirawati, Ni Gusti Putu, Fakultas Ekonomi dan Bisnis Universitas Udayana
Wirawati, Ni Gusti Putu, Faculty of Economics and Business, Udayana University, Indonesia
Wiriani, Wayan
Wirjono, Endang Raino
Wisadha, I Gede Suparta
Wurintara, Gerrinko Giffari, Faculty of Economics and Business, Airlangga University, Indonesia

Y

YADNYANA, I KETUT
YANIARTHA S, P. D’YAN
Yasa, Gerianta Wirawan, Fakultas Ekonomi dan Bisnis Universitas Udayana
Yasa, Gerianta Wirawan, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Yasa, Gerianta Wirawan, Faculty of Economics and Business, Universitas Udayana, Indonesia
Yasa, Gerianta Wirawan, Udayana University
Yoga, Budhi Setiya, Politeknik Keuangan Negara STAN
Yudi, Yudi, Universitas Jambi, Indonesia
Yulia, Aida, Fakultas Ekonomi Universitas Syiah Kuala
Yuliana, Oviliani Yenty, Faculty of Business and Economics, Petra Christian University, Indonesia
Yuliansyah, Yuliansyah, Feb Unila
Yuliansyah, Yuliansyah, Faculty of Economics and Business, Universitas Lampung, Indonesia
Yuliansyah, Yuliansyah, Accounting Department, Faculty of Economics and Business University of Lampung, Indonesia
YUNIASIH, NI WAYAN

Z

Zainal, Rabin Ibnu, Universitas Sumatera Selatan
Zakaria, Adam, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Zamzami, Faiz, Doctorate Student, Faculty of Economic and Business, Universitas Gadjah Mada, Indonesia
ZUHROHTUN, ZUHROHTUN, UPN Veteran Yogyakarta
Zuliarni, Sri
Zurohtun, ,