Dr Yusniar Yusniar, S.E., M.M, (SINTA ID: 6775400, STAI Tengku Chik Pante Kulu)

Dr Aliamin Aliamin, S.E., M.Si, Ak, CA, (SINTA ID: 6190355, Universitas Syiah Kuala)

Dr Erlinda Erlinda, S.E., M.M, (SINTA ID: 6024285, Universitas Muhammadiyah Aceh)

Rora Puspita Sari, S.E., M.Sc., Ph.D, (SINTA ID: 5997348, Universitas Padjadjaran, Bandung)

Dr Marlizar Marlizar, S.E., M.M, (SINTA ID: 6045937, Universitas Muhammadiyah Aceh)

Widya Paramita, S.E., M.Sc., Ph.D, (SINTA ID: 6142340, Universitas Gadjah Mada)