Reviewer
Rahima Br Purba, Universitas Pembangunan Pancabudi, Indonesia
Amar Hisham Bin Jaaffar, Universiti Tenaga Nasional Malaysia, Malaysia
Namira Ufrida Rahmi, Universitas Prima Indonesia, Indonesia
Haryono Umar, Institut Keu Perbankan Dan Inf Asia Perbanas, Indonesia
Adel M. Sarea, Associate Professor of Accounting/ Ahlia University/ Manama, Bahrain, Bahrain
Ahmad Rafiki, Universitas Medan Area, Indonesia
Zulkarnain Lubis, Universitas Medan Area, Indonesia
Dayana Jalaludin, Universiti Sains Malaysia, Malaysia
Doddy Setiawan, Universitas Sebelas Maret Solo, Indonesia
Andri Zainal, Universitas Negeri Medan, Indonesia
Risna Wijayanti, Universitas Brawijaya, Indonesia
Satria Tirtayasa, Universitas Muhammadiyah Sumatera Utara, Indonesia
Iskandar Muda, Universitas Sumatera Utara, Indonesia
Yuni Nustini, Universitas Islam Indonesia Yogyakarta, Indonesia
Zulkarnain Siregar, Universitas Negeri Medan, Indonesia
Rina Bukit, Universitas Sumatera Utara, Indonesia
Muhammad Ikbar Pratama, Universiti Medan Area, Indonesia
Khalik Nasution, University of Cyprus, Cyprus