Reviewer

1. Dr. Nurlinda SE., M.Si., Ak, (Politeknik Negeri Medan, Indonesia)
    [SCOPUS ID: 57223984971, SINTA ID: 6684317, GOOGLE SCHOLAR ID: 7VJlXEAAAAJ]
2. Dr Nurulyasmin Ju Ahmad (Politeknik Port Dickson, Malaysia)
    [GOOGLE SCHOLAR ID: 6mlOvSoAAAAJ]
3. Dr. Minda Muliana br. Sebayang, SE., M.Si., Ak (Universitas Medan Area, Indonesia)
    [SCOPUS ID: 57208215000, SINTA ID: 6019941, GOOGLE SCHOLAR ID: vfYDPb8AAAAJ]
4. Dr. Suginam, SE. Ak. MM, (Universitas Harapan Medan, Indonesia)
      [SCOPUS ID: 57202060942, SINTA ID: 5986277, GOOGLE SCHOLAR ID: nFqcdSUAAAAJ]
5. Dr. Zulia Hanum, SE. MSi (Universitas Muhammadiyah Sumatera Utara, Indonesia)
      [SCOPUS ID: 57348363900, SINTA ID: 6042795, GOOGLE SCHOLAR ID: X1yj_nQAAAAJ]
6. Rahmat Hidayat, SE. MSi (Sekolah Tinggi Ilmu Manajemen Sukma, Indonesia)
      [SCOPUS ID: 57191265401, SINTA ID: 6706031, GOOGLE SCHOLAR ID: DqdrLO4AAAAJ]
7. Zulkifli Umar, SE. MSi., Ak. CA (Universitas Muhamamadiyah Aceh, Indonesia)
      [SINTA ID: 6046524, GOOGLE SCHOLAR ID: BY96pAAAAAJ]
8. Fahmi Sulaiman, ST. MM (Sekolah Tinggi Ilmu Manajemen Sukma, Indonesia)
      [SINTA ID: 6651250, GOOGLE SCHOLAR ID: etBUL7sAAAAJ]
9. Thanawit Bunsit, Ph.D  (Thaksin University, Thailand)
      [SCOPUS ID: 57328480300 GOOGLE SCHOLAR ID: PLxlLWEAAAAJ]
10. Ngajudin Nugroho, MM  (Politeknik Cendana, Indonesia)
      [SINTA ID: 6681166 GOOGLE SCHOLAR ID: SRE4vKUAAAAJ]
11. Dewi Anggraini, MM (Politeknik Cendana, Indonesia)
      [SINTA ID: 6680949 GOOGLE SCHOLAR ID: PLxlLWEAAAAJ]
12. Dina Hastalona, SE., M.Si (Univrsitas Batutta, Indonesia)
      [SINTA ID: 6721003 GOOGLE SCHOLAR ID: ij4yHogAAAAJ]