1. Muhammad Hasan, Universitas Negeri Makassar, Indonesia [Scopus ] [Sinta] [Google Scholar

2. Nofriza Efendi, Universitas Nahdlatul Ulama Sumbar, Indonesian [Sinta] [Google Scholar

3. Nisaul barokati seliro wangi, UNISDA Lamongan, Indonesian [Scopus ][Sinta]

4. Dr. Akhmad Yunani,SE.,M.T,Telkom University, Indonesia [Scopus] [Google Scholar]

5. Darmawan Harefa, Universitas Nias Raya, Indonesia [Orcid ][Sinta] [Google Scholar

6. Radhi Abdul Halim Rachmat, Universitas Widyatama, Indonesia [Scopus] [Sinta] [Orchid] [Google Scholar

7. Mohamad Miftah, Universitas Negeri Semarang, Indonesia [Orchid ] [Google Scholar] [Sinta]

8. Rohit Kumar Verma, Internasional Medical University, Malaysia [Scopus] [Google Scholar

9. Malay Kumar Das, Chulalongkorn University. Bangkok, Thailand [Scopus]

10. Ahmad Fudholi, National University of Malaysia [Scopus] [Sinta] [Google Scholar]

11. Haripurnomo, Universitas Gadjah Mada, Indonesia [Scopus ][Sinta] [Google Scholar

12. Muhammad Iqbal, National Cheng Kung University [Scopus ] [Google Scholar

13. Malay Kumar Das, Chulalongkorn University. Bangkok, Thailand [Scopus

14. Harry Suharman, Padjadjaran University, Indonesia [Scopus] [Google Scholar]

15. Dian Imanina Burhany, Bandung State polytechnic, Indonesia [Sinta] [Google Scholar]

16. Najib Noorashid, Universitas Brunei Darussalam, Brunei Darussalam [Scopus] [Google Scholar]

17. Muhammad Javed Iqbal, Sarhad University of Science and Information Technology, Pakistan [Scopus]

18. Yolanda Lechon Perez, Polytechnic University of Madrid and Ciemat, Madrid, Spain, [Scopus]

19. Richard J. Hewitt, The James Hutton Institute, Aberdeen, United Kingdom [Scopus]

20. Waqas Ahmad Wattoo, COMSATS University Islamabad, Pakistan [Scopus]

21. Dayana Jalaludin, University Sains Malaysia, Malaysia [Scopus] [Google Scholar]

22. David Ming, Sekolah Tinggi Teologi Kadesi, YogyakartaIndonesia [Scopus]

23. Zul Anwar, Universitas Negeri Jakarta, Indonesia [Scopus]

24. Maman Sulaeman, Universitas Perwira Purbalingga, Indonesia [Scopus]

25. Erwin Anthoni, Audit Board of the Republic of Indonesia

26. Prof. Irene Calboli, Singapore Management University, Singapore [Scopus] [Scholar]

27. Prof. Dr. Sharulniza Musa, Universiti Kuala Lumpur, Malaysia [Scopus] [Scholar]

28. Dr. Robert Brian Smith, University of New England, Australia [Scopus] [Scholar]

29. Eva Johan, Universitas Sultan Ageng Tirtayasa, Indonesia [Scopus] [Scholar]

30. Su Wai Mon, Universiti Malaya, Malaysia [Scopus] [Scholar]

31. Rehulina Rehulina, University of Debrecen, Hungary [Scopus] [Scholar]

32. Assoc. Prof. Dr. Nazli Ismail Nawang, Universiti Sultan Zainal Abidin, Malaysia [Scopus] [Scholar]