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W

Wijaya, Irawan Purwa
Wiliana, Rahayu, Universitas Hasanuddin
Wirjolukito, Aruna

Y

Yani, Nurhidayah A, Hasanuddin University
Yanto, Heri, Universitas Negeri Semarang
Yanto, Heri, Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Indonesia (Indonesia)
Yanto, Heri, Universitas Negeri Semarang

Z

Zakiy, Faris Shalahuddin, Universitas Islam Negeri Walisongo
Zalaza Ceradhina Rahmadhani, Ary, Department of Accounting, Faculty of Economics and Busines, Universitas Airlangga, Indonesia
Zulaihati, Sri, Universitas Negeri Jakarta

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