1. M.Si, Student in Doctoral Program Accounting Science, Faculty of Economics and Business, Padjadjaran University, Indonesia; Lecturer at the Faculty of Islamic Economic and Business, State Islamic University Sunan Kalijaga
2. Doctor, Professor in Doctoral Program Accounting Science, Faculty of Economics and Business, Padjadjaran University
3. Doctor, Lecturer in Doctoral Program in Accounting Science, Faculty of Economics and Business, Padjadjaran University
4. Doctor, Lecturer in Doctoral Program Accounting Science, Faculty of Economics and Business, Padjadjaran University