reviewer

1. Prof. Dr. Syafida Hafni Sahir  : Google scholar| Sinta id | Scopus id (Universitas Medan Area) Medan, Indonesia
2. Prof. Dr. Fajar Pasaribu, S.E, M.Si : Google scholar| Sinta id | Scopus id (Universitas Muhammadiyah Sumatera Utara ) Medan, Indonesia
3. Dr. Suginam, S.E., M.Ak : Google Scholar  | Sinta id | Scopus id (Universitas Harapan Medan) Medan, Indonesia
4. Sri Rahayu Damanik, S.E., M.Si : Google Scholar | Sinta id (Universitas Islam Sumatera Utara), Medan, Indonesia
5. Rahmat Hidayat, SE, M.Si : Google Scholar | Sinta id | Scopus id (STIM SUKMA Medan) Medan, Indonesia
6. Sunday Adee Sitorus, SE, M.Si : Google Scholar | Sinta id | Scopus id (Universitas HKBP Nomensen) Medan, Indonesia
7. Hantono,S.E.,S.Pd.,M.Si.,Ak.,CAP.,CJAT.,CPSP.,CBPA.,CPRW., CNPHRP.,CSRP.,CLMA : 
   Google Scholar | Sinta id | Scopus id (Universitas Pelita Harapan(UPH)) Medan, Indonesia
8. Dokman Marulitua Situmorang : Google Scholar  (Institut Teknologi dan Bisnis Kristen Bukit Pengharapan) Karang Anyar, Indonesia
9. Dr. DeDe Aji Mardani, M.E.SY : Google Scholar | Sinta id (STAI Tasikmalaya) Jawa Barat, Indonesia
10. Hasanuddin, S.E., M.Si : Google Scholar | Sinta id (Universitas Muhammadiyah Makassar) Makassar, Indonesia
11. Stefani Lily Indarto,MM,Ak,CA,CMA,CPA : Google Scholar | Sinta id | Scopus id ( Universitas Katolik (Unika) Soegijapranata) Semarang, Indonesia
12. DIAN WULAN SARI, SE., M.Ak : Google Scholar | Sinta id | Scopus id  (UNIVERSITAS BINA INSAN) Lubuk Linggau, Indonesia
13. Bayu Purbha Sakti, M.Pd. : Google Scholar | Sinta id (Universitas Widya Dharma Klaten) Klaten, Indonesia
14. Wily Julitawaty, S.Si., M.Si. : Google Scholar | Sinta id (STIE Professional Manajemen College Indonesia) Medan, Indonesia
15.TRIE NADILLA, M.Si,Ak,CA,CAPF : Google Scholar | Sinta id (IAIN Lhokseumawe) Lhokseumawe, Indonesia
16. Santoso, MM : Google Scholar | Sinta_id (STMIK Royal) Asahan, Indonesia
17. Endra Saputra, S.E, M.Ak : Google Scholar | Sinta_id (STMIK Royal) Asahan, Indonesia
18. Zuwina Miraza, SE., MBA : Google Scholar | Sinta_id (Universitas Harapan Medan)Medan, Indonesia
19. Dr. Muhammad Fauzan Azhmy., M.M : Google Scholar | Sinta id (Universitas Harapan Medan) Medan, Indonesia
20. Dwi Saraswati,S.Pd,M.Si : Google Scholar | Sinta id | Scopus (Unviersitas Panca Budi) Medan, Indonesia