| BRI |
| Pascasarjana Universitas Lancang Kuning Pekanbaru |
| STIE Pelita Indonesia Pekanbaru |
| Kantor Akuntan Publik (KAP) Amir Abadi Jusuf, Aryanto, Mawar dan Rekan (RSM Indonesia) |
| Ditjen Perbendaharaan Kemenkeu RI (man) |
| Ditjen Perbendaharaan Kemenkeu RI |
| Fakultas Ekonomi Universitas Borneo Tarakan |
| FEB Universitas Balikpapan |
| Ditjen Perbendaharaan Kemekeu RI |
| Ditjen Perbendaharaan Kemekeu RI |
| Ditjen Perbendaharaan Kemekeu RI |
| PT. Pegadaian |
| Kantor Akuntan Publik Doli, Bambang, Sulistiyanto, Dadang & Ali an Independent Member of BKR |
| Universitas Malikussaleh |
| Fakultas Ekonomi dan Ilmu Sosial Universitas Bakrie |
| Lincoln University, New Zealand |
| Lincoln University, New Zealand |
| University of Wollongong (UOW) |
| Department of Finance and Insurance, Jeonju University South Korea |
| Graduate School of Business, Rikkyo University |
| Universiti Malaysia Pahang |
| Huazhong University of Science and Technology (HUST), China |
| Sun Yat Sen University, Taiwan |
| THUAS |
| East Timor Institute of Business |
| GRIPS |
| Bappeda Kab Blitar |
| Bappeda Kab Blitar |
| Satuan Polisi Pamong Praja Kab Blitar |
| Bappeda Kota Blitar |
| Bappeda Kab Blitar |
| Bappeda Kabupaten Gresik |
| Sekertariat Daerah Provinsi Jawa Timur |
| Disperindag Prov Jatim |
| Satuan Polisi Pamong Praja Kabupaten Blitar |
