Reviewer

Dr. Wardayani, S.E, M.Si, STIM Sukma Medan, Indonesia (SCOPUS, SINTA, GS)
Dr. Lucky Nugroho, S.E., M.M, M.Ak., Universitas Mercu Buana, Jakarta, Indonesia (SCOPUS, SINTA, GS)
Dr. Hastuti Olivia, M.Ak, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia (SINTA, GS)
Dr. Suginam, S.E., , M.Ak, Universitas Harapan Medan, Medan, Indonesia (SCOPUS, SINTA, GS)
Dr. Maringan Sianturi, S.E, M.MSi, Universitas Budi Darma, Medan, Indonesia (SCOPUS, SINTA, GS)
Dr. Evi Maria, Universitas Kristen Satya Wacana, Jawa Tengah, Indonesia (SCOPUS, SINTA, GS)
Ronda Deli Sianturi, M.M, Universitas Budi Darma, Medan (SINTA, GS)
Dewi Shinta Wulandari Lubis, MHRM, STIM SUKMA, Medan, Indonesia (SCOPUS, SINTA, GS)
Riska Agi Sawitri, S.E., M.Si, Universitas Aisyah Pringsewu, Lampung, Indonesia (SINTA, GS)