Reviewer

Prof. Dr. Christina Whidya Utami, M.M.C.L.C., C.P.M. (Asia) (Universitas Ciputra Surabaya) Scopus ID : 57194214848
Prof. Drs. Tatang Ary Gumanti, M.Bus.Acc., Ph.D. (Universitas Negeri Jember) Scopus ID : 56974418900
Dr. Anik Yuesti, SE., M.M. (Universitas Mahasaraswati) Scopus ID: 57214104250
Ali Djamhuri, Ak., M.Com., Ph.D., CPA. (Universitas Brawijaya)
Dr. Elia Ardyan, S.E., MBA. (Ciputra School of Business Makasar) Scopus ID : 57191728676
Dr. Tommy Christian Efrata, S.E., M.Sc. (Universitas Ciputra Surabaya)