Bancin, Kadri
Basyariah, Nuhbatul, STIE Hamfara Yogyakarta
Buchori, Imam, Universitas Islam Negeri Sunan Ampel Surabaya
Budiandru, Budiandru, Universitas Muhammadiyah Prof Dr Hamka
Budiman, Mochammad Arif, Lecturer at Study Program of Accounting for Islamic Financial Institutions Banjarmasin State Polytechnic
budiman, nita andriyani