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