Agie Hanggara, (SINTA ID: 6111458), Universitas Kuningan, Indonesia

Dr. Mima M. Villanueva, CPA, STI West Negros University, Philippines

Dr. Yasmin Pascual Dormido, L.PT, STI West Negros University, Philippines

Ade Suherman, (SINTA ID: 6713654), Institut Pendidikan Indonesia Garut, Indonesia

Fidya Arie Pratama, (SCOPUS ID: 57206723484), Institut Agama Islam Bunga Bangsa Cirebon, Indonesia