Tandiyo, Monica Angelina; Stephanus, Daniesl Sugama; Universitas Ma Chung - Shariha, Jaber; State Audit Bureau; Alnajila-Asnawi - Hardanti, Kurniasari Novi; Subekti, Imam; Mardiati, Endang; Universitas Brawijaya - Yuliana, Rita; Universitas Trunojoyo - Rante, Andika; Universitas Cendrawasih; Rosidi; Djamhuri, Ali; Universitas Brawijaya - Ekasari, Kurnia; Politeknik Negeri Malang - Fasmi, Lasnofa; Misra, Fauzan; Universitas Andalas - Edvandini, Levinda; Subroto, Bambang; Saraswati, Erwin; Universitas Brawijaya - Arif, Moh. Lutfi Saiful; Aulia Robiatul; Herawati, Nurul; Universitas Trunojoyo - Kahar, Abdul; Paranoan, Selmita; Universitas Tadulako - Sari, Dian Purnama; Unika Widya Mandala - Sylvia; STIE Nobel Indonesia Makassar - Kusdewanti, Amelia Indah; Universitas Trunojoyo; Setiawan, Achdiar Redy
