Before going into main question, we do know that :
we can do Reverse Tethering from PC into android (http://forum.xda-developers.com/showthread.php?t=1371345)
And we can share current phone internet connection via Portable WiFi hotspot (or similar apps in Google Play)
Now the question is :
"Is there a way to share the reverse-tethered internet (as we known connected via usb0 interface) via "Android WiFi Hotspot?"
To make it easier, here's the schema : http://www.mediafire.com/convkey/8806/s8e0y7e07be430b6g.jpg (sorry, can't attach images)
*Additional Notes :
Actually I don't give a limit which version of the Android (so if it's just compatible in higher version e.g. 4.2, it's okay for me), but I prefer it works on 2.3.x (Gingerbread)
Some explanations of how to make APN (Infrastructure Mode) on Android (just like Wireless Router/[netsh wlan hostednetwork] on Windows 7/8) might be really helpful too.
And also some explanations about how to masquerade (internet sharing) between two interfaces in Android. (such as ICS in Windows or Masquerade/iptables thingy in Linux-based)