1. Ph.D., Lecturer, Faculty of Economics and Business, Department of Accountancy, Universitas Pembangunan Nasional Veteran Jakarta
2. Graduated Student, Economics and Business Faculty, Accountancy Department, Universitas Pembangunan Nasional Veteran Jakarta
3. Dr., Lecturer, Faculty of Economics and Business, Department of Accountancy, Universitas Pembangunan Nasional Veteran Jakarta
4. M.Sc., Lecturer, Faculty of Economics and Business, Department of Accountancy, Universitas Riau
5. M.Sc., Lecturer, Department of Accountancy, Faculty of Economics and Business, Universitas Riau