Reviewer

Prof. Dr. Mohammad Rosli Mohamad, University of Malaysia, Kelantan, Malaysia (Scopus ID: 56120406700; Google Scholar ID: NMvy6ZoAAAAJ)
Assoc. Prof. Mahazan Abdul Mutalib, University Sains Islam Malaysia, Malaysia (Scopus ID: 57328618600; Google Scholar ID: AS-qm6EAAAAJ)
Muhamad Abduh B.Sc., M.H.I., M.Ec., Ph.D, University Brunei Darussalam, Bandar Seri Begawan, Brunei Darussalam (Scopus ID: 6508136735; Google Scholar ID: h-JTln4AAAAJ)
Dr. Murtaza Masud Niazi, Kardan University, Pakistan (Scopus ID: 57222108005; Google Scholar ID: HorEKbgAAAAJ)
Prof. Dr Carunia Mulya Firdausy, MA, M.Ec, Universitas Tarumanagara, Jakarta, Indonesia (Scopus ID: 6507821328; Google Scholar ID: Ec0GIGEAAAAJ; Sinta ID: 5998250)
Prof. Dr. Zulkarnain Lubis, Universitas Medan Area, Medan, Indonesia (Scopus ID: 57203721804; Google Scholar ID: ETHrnEUAAAAJ; Sinta ID: 6006182)
Prof. Muhammad Zilal Hamzah Ph.D, Universitas Trisakti, Jakarta, Indonesia (Scopus ID: 57219237505; Google Scholar ID: NX1InXoAAAAJ; Sinta ID: 259970)
Prof. Dr Iskandar Muda SE, M.Si, Ak, CAQ, CSRS, Universitas Sumatera Utara, Medan, Indonesia (Scopus ID: 57219085312; Google Scholar ID: MCE67SoAAAAJ; Sinta ID: 257985)
Diana Sari Ph.D, Universitas Padjajaran, Bandung, Indonesia (Scopus ID: 56942340200; Google Scholar ID: ckRHCyUAAAAJ; Sinta ID: 5972792)
Ahmad Rafiki BBA (Hons), MMgt, PhD, CIMA, Universitas Medan Area, Medan, Indonesia (Scopus ID: 56029982300; Google Scholar ID: XO_WaokAAAAJ; Sinta ID: 6688298)
Dr. Syafrizal Helmi Situmorang, SE, M.Si, Universitas Sumatera Utara, Medan, Indonesia (Scopus ID: 57200445491; Google Scholar ID: GoMyiOIAAAAJ; Sinta ID: 6110123)
Dr. Ely Susanto, Universitas Gadjah Mada, Yogyakarta, Indonesia (Scopus ID: 35932883300; Google Scholar ID: ourl8J8AAAAJ; Sinta ID: 42888)
Dr. Jufrizen SE , M.Si, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia (Google Scholar ID: jniVMdcAAAAJ; Sinta ID: 91012)
Dr. Shafenti SE , MM, Akademi Akuntansi YAI Jakarta, Jakarta, Indonesia (Google Scholar ID: HyQ7EN8AAAAJ; Sinta ID: 6694614)
Dr. Muhammad Akbar Siregar SE , M.Si, Univeristas Medan Area, Medan, Indonesia (Google Scholar ID: nWwt2NYAAAAJ; Sinta ID: 6048116)
Dr. Ihsan Effendi, Universitas Medan Area, Medan, Indonesia (Google Scholar ID: fR6wS0gAAAAJ; Sinta ID: 6191762)
Dr. Adelina Lubis , SE , M.Si , Cand.Doctor, Universitas Medan Area, Medan, Indonesia (Google Scholar ID: LJgkPkkAAAAJ; Sinta ID: 6040226)
Dr. Endang Sulistya Rini SE, M.Si, Universitas Sumatera Utara, Medan, Indonesia (Scopus ID: 57194727761; Google Scholar ID: KMOTM2UAAAAJ; Sinta ID: 6042325)
Roymon Panjaitan, SE. Ak., MM , Universitas Sains dan Teknologi Komputer, Semarang, Indonesia (Scopus ID: 57219902136; Google Scholar ID: gKGtqIgAAAAJ; Sinta ID: 6678416)
Hery Syahrial , SE , M.Si , Cand.Doctor, Universitas Medan Area, Medan, Indonesia (Google Scholar ID: qucypkcAAAAJ; Sinta ID: 6040147)
Abdul Samad Shibghatullah, UCSI University, Kuala Lumpur, Malaysia (Scopus ID: 24067964300; Google Scholar ID: -3hXqGcAAAAJ)
Dr. Mohammad Nurul Alam, University of Tabuk, Tabuk, Saudi Arabia (Scopus ID: 57191045823; Google Scholar ID: Bu0Ys3oAAAAJ)
Asoc. Prof. Dr. Shivam Bhartiya, Management, Central University of Karnataka, Kalaburagi, India
Dr. Salisu Isyaku, Universiti Utara Malaysia, Kedah, Malaysia (Scopus ID: 57200300650; Google Scholar ID: IU4Uld0AAAAJ)
Dr. Murtaza Masud Niazi, Kardan University, Kabul, Afghanistan (Scopus ID: 57222108005; Google Scholar ID: HorEKbgAAAAJ)