University of Tehran
politeknik negeri malang
Faculty of Economics and Business
UNIB Press
Maranatha Christian University
Universitas Diponegoro
Universitas Negeri Semarang
Universitas Islam Sultan Agung Semarang
Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan