Jaenudin, Edi, Accounting Department, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia
Jamani, Ujang Badru, Accounting Study Program, Faculty of Economics and Business, Universitas Nusa Putra, Sukabumi, Indonesia
Jamilah, Fitri Kurnia Nur
Jannah, Fathul, Universitas Lambung Mangkurat (Indonesia)
Jatmika, Windy, Universitas Muhammadiyah Papua (Indonesia)
Jayanti, Dwi, Universitas Jenderal Achmad Yani (Indonesia)
Juwita, Rukmi, Universitas Logistik dan Bisnis Internasional (Indonesia)

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