Reviewer

Dr. Nuryaman, S.E., M.Si., Ak., CA [Sinta ID: 260371]. Accounting Department, Economics and Business Faculty. Widyatama University. Bandung. Indonesia.

Dr. Diana sari, S.E., M.Si., Ak., CA, QIA, ASEAN CPA. [Sinta ID: 5972957]. Accounting Department, Economics and Business Faculty. Widyatama University. Bandung. Indonesia.

Dr. R. Wedi Rusmawan Kusumah, S.E., M.Si., Ak., CA. [Sinta ID: 6074195]. Accounting Department, Economics and Business Faculty. Widyatama University. Bandung. Indonesia.

Dr. Allan Nicko Rodelas, [Orcid ID: 0000-0002-2100-7063].  Faculty of College of Education, Arts, and Sciences - De La Salle Lipa. Filipine.

Dr. Shahrin Saaid Bin Shaharuddin, [scopus: 57191285005] Department of Finance, Faculty of Business and Economics, Universiti Malaya. Malaysia

Dr. Assemgul Bekmukhametova, International Economic Relation, Kazakh Economic University, Kazakh.

Dr. Haryanto, S.E., M.B.A., Ak.  [Scopus 58149318300] Universitas Bina Nusantara.

Dr. Judith Felicia Pattiwael Irawan, Dra., M.T., AWP., CPF [sinta: 5983713], Universitas Katolik Parahyangan. 

Dr. Verawati Suryaputra, S.E., M.M., Ak., CA [sinta: 6007579], Universitas Katolik Parahyangan. 

⁠Dr. Bachtari Alam Hidayat, S.E., M.Si. [Sinta: 6764336], Universitas Tamansiswa Palembang

Dr. Neni Nurhayati, SE., M.Si., Ak., CA ., CRA., CRP [Sinta: 6003914], Universitas Kuningan

Dr. Ir. Indra Jaya, MM., CFSM, [Sinta: 6679857], Universitas Sari Mutiara, Kota Medan

Dr. Fransisca Hanita R., S.Kom, M.Ak, Cert.DA, [Sinta: 6201871], Universitas Bina Nusantara 

Dr. Yuli Dewi, SSos., M Ak. [Sinta: 6906824], Universitas Muhammadiyah Cirebon

⁠Dr. Lidya Agustina, S.E., M.Si., Ak., CA., CSRS. [Sinta: 5978246], Universitas Kristen Maranatha.

Dr. Sofia Windiarti., S.T.,M.Ak. [Sinta: 6756006], Universitas Jenderal Achmad Yani