Peer Review
- Ifa Ratifah - Department of Accounting, Faculty of Economics and Business, Universitas Pasundan, Indonesia.
- Puji Lestari - Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman, Indonesia
- Sigit Hermawan - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
- Sarwenda Biduri - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
- Dewi Sarifah Tullah - Department of Accounting, Faculty of Economics and Business, STIE Pandu Madania, Indonesia.
- Dwi Prastowo Darminto - Department of Accounting Magister, Universitas Pancasila Jakarta, Indonesia.
- Amir Indrabudiman P - Department of Accounting, Faculty of Economics and Business, Universitas Budi Luhur Jakarta, Indonesia.
- Zaky Machmuddah - Departement of Accounting, Universitas Dian Nuswantoro Semarang, Indonesia.
- Wiwit Apit Sulistyowati - Departement of Accounting, Universitas Swadaya Gunung Jati Cirebon, Indonesia.
- Yeni Priatna Sari - Departement of Accounting, Politeknik Harapan Bersama Tegal, Indonesia.
- Agung Yulianto - Departement of Accounting, Universitas Swadaya Gunung Jati Cirebon, Indonesia.
- Dadan Ramdhani - Department of Accounting, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa, Indonesia.
- Yuni Siswanti - Department of Management, Faculty of Economics and Business, Universitas pembangunan Nasional Veteran Yogyakarta, Indonesia.
- Ahmad Hanfan - Department of Management, Faculty of Economics and Business, Universitas Pancasakti Tegal, Indonesia.
- Murry Harmawan Saputra - Department of Management, Faculty of Economics and Business, Universitas Muhammadiyah Purworejo, Indonesia.
- Rohmini Indah Lestari - Department of Management, Faculty of Economics and Business, Universitas Semarang, Indonesia.
- Angrian Permana - Department of Management, Faculty of Economics and Business, Universitas Bina Bangsa, Indonesia.
- Sri Mulyantini - Department of Management, Faculty of Economics and Business, Universitas Pembangunan Nasional Jakarta, Indonesia.
- Sri Hartono - Department of Management, Faculty of Economics and Business, Universitas Islam Sultan Agung Semarang, Indonesia.
- Imron Rosyadi - Department of Management, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indoensia.
- Muhammad Iqbal Fasa - Department of Management, Faculty of Islamic Economics and Business, Universitas Islam Negeri Raden Intan Lampung, Indonesia.
- Suparmono - Department of Management, Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta, Indonesia.
- Roymon Panjaitan - Departemen of Business, Faculty of Computers and Business, Universitas Sains dan Teknologi Komputer, Indonesia.