Reviewer

Prof. Dr. Winston Pontoh, SE.,  (SINTA ID: 6003795), MM., Ak., Sam Ratulangi University, Indonesia

Dr. Lilik Handajani, SE., MSA., Ak., CA., (SINTA ID: 6019495), CSRA, Mataram University, Indonesia

Dr. Irfan Zamzam, SE., M.Sc., Ak., CA., (SINTA ID: 6201702), Khairun University, Indonesia

Agus Fredy Maradona, SE, MSA, PhD, Ak., (SINTA ID: 5987103), Pendidikan Nasional University, Indonesia

Taufik Kurrohman, SE., MSA., PhD., Ak., CA., CFrA., QIA., AAPB., CSRA., CRMP., CIISA., (SINTA ID: 5977830), Jember University, Indonesia

Dr. Ayudia Sokarina, SE., MSA., Ak., CPA, (SINTA ID: 6695035), Mataram University, Indonesia

Dr. Riyanto Setiawan, SE., MSA., Ak., CA., CSRS., CSP., MCE., (SINTA ID: 6034435), University of Muhammadiyah Jember, Indonesia

Asrini., SE., MSA., (SINTA ID: 6149861), University of Muhammadiyah Jambi, Indonesia

Dr. Lilis Ardini, SE.,M.Si.,Ak.,CA, (SINTA ID: 6072786), Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya (STIESIA Surabaya), Indonesia

Dr. Musnaini.,SE.,MM, (SINTA ID: 6041659), Jambi University, Indonesia

Dr. Zulkarim Salampessy, S.E., M.S.A., Ak, (SINTA ID: 6172631), Politeknik Negeri Ambon, Indonesia

Dr. Rohmawati Kusumaningtias, SE., Ak., MSA., CA., ACPA, (SINTA ID: 5998841), Universitas Negeri Surabaya, Indonesia