Maranatha Christian University
Universitas Negeri Malang
Program Studi Akuntansi Universitas Bunda Mulia
Universitas Diponegoro
Universitas Islam Indonesia
politeknik negeri malang
Department of Accounting, Faculty of Economics and Business Universitas Indonesia.
Universitas Serang Raya
Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University
Universitas Negeri Semarang
Universitas Pendidikan Nasional
Universitas Mahasaraswati Denpasar
Lembaga Penelitian Universitas Swadaya Gunung Jati
Faculty of Economics and Business, Universitas Muhammadiyah Cirebon
Politeknik Negeri Malang
Politeknik Harapan Bersama Tegal
LLC "CPC "Business Perspectives"
Accounting Department Institut Teknologi dan Bisnis Asia Malang
Muhammadiyah University Press