Dr. Syafrida Hafni Sahir, M.Si, Universitas Medan Area, Medan, Indonesia (SCOPUS, SINTA, GS)
Dr. Maringan Sianturi, S.E, M.MSi, Universitas Budi Darma, Medan, Indonesia (SCOPUS, SINTA, GS)
Dr. Wardayani, S.E, M.Si, STIM Sukma Medan, Indonesia (SCOPUS, SINTA, GS)
Dr. Suginam, Universitas Budi Darma, Medan, Indonesia (SCOPUS, SINTA, GS)
Dr. Sri Rahayu, S.E, M.Si, Universitas Islam Sumatera Utara, Medan (SINTA, GS)
Joli Afriany, M.M, Universitas Nahdlatul Ulama Sumatera Utara, Medan, Indonesia (SCOPUS, SINTA, GS)
Elvitrianim Purba, M.M, AMIK STIEKOM Sumatera Utara, Rantoprapat, Indonesia (SCOPUS, SINTA, GS)
Rohminatin, SE., M.Ak, STMIK Royal Kisaran, Kisaran, Indonesia (SINTA, GS)