Reviewers
International Reviewers
| Yi Ju Chien (Valparaiso University, USA) |
| Wen Chun Tsai (Feng Chia University, Taiwan) |
| Pallavi Pathak (School of Management Sciences Varanasi, India) |
National Reviewer
| Achdiar Redy Setiawan (Universitas Trunojoyo Madura, Indonesia) |
| Andi Manggala Putra (UPN Veteran Jakarta, Indonesia) |
| Andika Pramukti (Universitas Muslim Indonesia) |
| Aprih Santoso (Universitas Semarang, Indonesia) |
| Arfah Habib Saragih (Universitas Indonesia) |
| Arthik Davianti (Universitas Kristen Satya Wacana, Indonesia) |
| Ni Putu Eka Widiastuti (UPN Veteran Jakarta, Indonesia) |
| Erna Andajani (Universitas Surabaya, Indonesia) |
| Komang Adi Kurniawan Saputra (Universitas Warmadewa, Indonesia) |
| Lilik Handajani (Universitas Mataram, Indonesia) |
| Made Susilawati (Universitas Persatuan Guru 1945, NTT, Indonesia) |
| Roymon Panjaitan (Universitas Sains dan Teknologi Komputer, Indonesia) |
| Muhammad Noor Ardiansah (Politeknik Negeri Semarang, Indonesia) |
| Natalia Paranoan (Universitas Kristen Indonesia Paulus Makassar, Indonesia) |
| Nurmala Ahmar (STIE Perbanas Surabaya, Indonesia) |
| Nyoman Darmayasa (Politeknik Negeri Bali, Indonesia) |
| Rediyanto Putra (Universitas Negeri Surabaya, Indonesia) |
| Rizal Mawardi (Institut Keuangan Perbankan dan Inf Perbanas, Indonesia) |
| Selva Temalagi (Universitas Pattimura) |
| Sepky Mardian (Sekolah Tinggi Ekonomi Islam SEBI Ciputat Tangerang, Indonesia) |
| Sinarti (Politeknik Negeri Batam, Indonesia) |
| Siti Musyarofah (Universitas Trunojoyo Madura, Indonesia) |
| Syamsuri Rahim (Universitas Muslim Indonesia Makassar) |
| Sylvia (STIE Nobel) |
| Yananto Mihadi Putra (Universitas Mercubuana, Indonesia) |
| Yulius Kurnia Susanto (Trisakti School of Management, Indonesia) |
| Achmad Sani Supriyanto (Universitas Islam Malik Ibrahim Malang, Indonesia) |
| Aji Dedi Mulawarman (Universitas Brawijaya, Indonesia) |
| Bambang Haryadi (Universitas Trunojoyo, Indonesia) |
| Bertha Beloan (Universitas Kristen Indonesia Paulus) |
| Darti Djuharni (STIE Malangkucecwara, Indonesia) |
| Hanif Mauludin (STIE Malang Kucecwara) |
| Jordan Hotman Ekklesia Sitorus (Masyarakat Akuntansi Multiparadigma Indonesia) |
| Krisno Septyan (UPN Veteran Jakarta, Indonesia) |
| Lilik Purwanti (Universitas Brawijaya, Indonesia) |
| Rudy Hartanto (Universitas Islam Bandung, Indonesia) |
| Umi Muawanah (Universitas Gajayana, Indonesia) |