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Dewi, Murdiyati, Department of Accounting, Faculty of Economics and Business, Universitas Airlangga (Indonesia)
Dewi, Pramitha Kusuma (Indonesia)
Dientri, A. Manaf, Islam Darul ‘Ulum University Lamongan (Indonesia)
Djasuli, Mohamad, Universitas Trunojoyo Madura (Indonesia)
Djasuli, Mohamad, Phd Student at Universitas Brawijaya Lecturer at Universitas Trunojoyo Madura (Indonesia)
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Emmanuel, Olatunji Toyin, Ladoke Akintola University of Technology, Ogbomoso, Oyo State, Nigeria (Nigeria)
Erick, E. (Indonesia)
Ernawati, Ernawati (Indonesia)
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