Baihaqi, Jadzil, Institut Agama Islam Negeri Kudus (Indonesia)
Bastomi, Mohamad, Fakultas Ekonomi UIN Maulana Malik Ibrahim Malang (Indonesia)
Budhiasa, G. Sujana, Fakultas Ekonomi Universitas Udayana, Denpasar-Bali. (Indonesia)
Budhiasa, G. Sudjana, Fakultas Ekonomi Universitas Udayana Bali (Indonesia)
Budiarti, Laeli, Universitas Jenderal Soedirman (Indonesia)
Bumulo, Frahmawati, Universitas Islam Negri Maulana Malik Ibrahim Malang (Indonesia)
Bumulo, Frahmawati, Fakultas Ekonomi, Universitas Negeri Gorontalo (Indonesia)

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