1. Ph.D., Lecturer, Economics and Business Faculty, Accountancy Department, Universitas Pembangunan Nasional Veteran Jakarta
2. M.Ak, Lecturer, Economics and Business Faculty, Accountancy Department, Universitas Pembangungunan Nasional Veteran Jakarta
3. MM, Lecturer, Faculty of Economics and Business, Department of Accountancy, Universitas Pembangunan Nasional Veteran Jakarta
4. Doctor, Associate Professor, Economics and Business Faculty, Accounting Department, University of Riau
5. M.Sc., Lecturer, Department of Accountancy, Faculty of Economics and Business, University Riau