David3 Donald E. Kieso3 DOMINICK SALVATORE3 Dumairy2 Dede Wulansari2 DEDDI NORDIAWAN2 Daru Wijayanti2 Discaria Paladinteri Montera De Manics2 DEDEN2 Dj. A.Simarmata 1 Dr. M. Kadarisman1 Deasy Tirayoh1 Dr.H.Suriansyah Murhaini,SH.,MH.1 Donald ; Pamela1 D A U D T O P A’A1 Dr. Muh. Nur, S.E., M.Si ; Asrul Jabani, SE., M.E1 Dedy Takdir Syaifudin1 Drf. Revrisond Baswir , M.B.A.,Akuntan1 Drs.A.MALIK MTT,M.SI.1 Dr. Andrias, S.Pd., M.Pd ; Alisa Alfina, M.Pd.1