I Made Dwi Hita Darmawan,S.Ak., M.Sc.
(Scopus, Sinta, Scholar), Primakara University, Indonesia

I Gusti Agung Pramesti Dwi Putri, S.E., M.Si. 
(Scopus, Sinta, Scholar), Primakara University, Indonesia

Ni Putu Noviyanti Kusuma, A.Md., S.Ak., M.Ak.
(Scopus, Sinta, Scholar), Primakara University, Indonesia

Ni Wayan Nanik Suaryani Taro Putri, S.M., M.M.
(Scopus, Sinta, Scholar), Primakara University, Indonesia

Made Irma Dwiputranti, S.E., M.T.
(Scopus, Sinta, Scholar), Primakara University, Indonesia

Ida Bagus Ardhi Putra, S.Kom., M.Pd.
(Scopus, Sinta, Scholar), Primakara University, Indonesia