Karunia, R. Luki; Mabrur, Azas 

Supreme Audit Inatitution of India;  

Lestari, Titin Rita;  

Wahab, Solichin Abdul;  

Marzali, Amri;  

Abdullah, Edi;  

Forum Studi Keuangan Negara 

Wajdi, Farid; Andryan 

Faturahman, Burhanudin Mukhamad; Budiyanti, Eka; Hermawan, Iwan; Harefa, Mandala; Sari, Rafika 

Wea, Theresia; Kurniawan, Setia Budi 

Umiyati, Sri;  

Candra, Mardi;  

Renyaan, Dorthea;  

Noor, Munawar; Widiyaningsih, Wahyu Retno; Lamatenggo, Yusdi Nurdin; Putro, Waskito Aji Suryo 

Indrawati, Nani;  

Sukendro, Gregorius Genep; Yoedtadi, Muhammad Gafar; Pandrianto, Nigar 

National Audit Office;  

Safitri, Dini;  

Kriyantono, Rachmat;  

Arman;