Reviewer

Prof. Dr. Winston Pontoh, SE., MM., Ak., Sam Ratulangi University, Indonesia

Dr. Lilik Handajani, SE., MSA., Ak., CA., CSRA, Mataram University, Indonesia

Dr. Irfan Zamzam, SE., M.Sc., Ak., CA., Khairun University, Indonesia

Agus Fredy Maradona, SE, MSA, PhD, Ak., Pendidikan Nasional University, Indonesia

Taufik Kurrohman, SE., MSA., PhD., Ak., CA., CFrA., QIA., AAPB., CSRA., CRMP., CIISA., Jember University, Indonesia

Dr. Ayudia Sokarina, SE., MSA., Ak., CPA, Mataram University, Indonesia

Dr. Riyanto Setiawan, SE., MSA., Ak., CA., CSRS., CSP., MCE., University of Muhammadiyah Jember, Indonesia

Asrini., SE., MSA., University of Muhammadiyah Jambi, Indonesia

Dr. Lilis Ardini, SE.,M.Si.,Ak.,CA, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya (STIESIA Surabaya), Indonesia

Dr. Musnaini.,SE.,MM, Jambi University, Indonesia

Dr. Zulkarim Salampessy, S.E., M.S.A., Ak, Politeknik Negeri Ambon, Indonesia

Dr. Rohmawati Kusumaningtias, SE., Ak., MSA., CA., ACPA, Universitas Negeri Surabaya, Indonesia