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. Sri Rahayu, S.E, M.Si, Universitas Islam Sumatera Utara, Medan (SINTA, GS)
Rahmat Hidayat, SE, M.Si, STIM SUKMA, Medan, Indonesia (SCOPUS, SINTA, GS)
Rohminatin, SE., M.Ak, STMIK Royal Kisaran, Kisaran, Indonesia (SINTA, GS)
Elmira Siska, SP., M.B.A, Universitas Bina Sarana Informatika, Jakarta, Indonesia (SINTA, GS)