Hadiningtyas, Intan, Department of Accounting, Soegijapranata Catholic University, Semarang, Indonesia
Harsanti, Ponny, Universitas Muria Kudus
Hartono, Daniel, Mahasiswa Magister Manajemen Unika Soegijapranata
Hidayati, Lia Dwi, Universitas Muhammadiyah Tangerang