1. Ph.D., Lecturer, Economic and Business Faculty, Accountancy Department, Universitas Pembangunan Nasional Veteran Jakarta [University of Pembangunan Nasional Veteran Jakarta]
2. MM, Lecturer, Department of Accountancy, Faculty of Economics and Business, Veteran National Development University of Jakarta, Indonesia
3. M.Sc., Lecturer, Department of Accountancy, Faculty of Economics and Business, Bukit Harapan Christian Institute of Technology and Business, Indonesia
4. Dr., Lecturer, Accounting Department, Economics and Business Faculty, Riau University, Indonesia
5. M.Sc., Lecturer, Department of Civil Engineering, Faculty of Engineering, Lancang Kuning University, Indonesia