Reviewer
Prof. Dr. Syafrida Hafni Sahir, M.Si, Universitas Medan Area, Medan (SCOPUS, SINTA, GS)
Dr. Evi Maria, Universitas Kristen Satya Wacana, Jawa Tengah, Indonesia (SCOPUS, SINTA, GS)
Dr. Nor Hayati Fatmi binti Talib, Politeknik Nilai, Negeri Sembilan, Malaysia (GS)
Dr. Dzulkarnain Musa, Polytechnic Tuanku Syed Sirajuddin, Perlis, Malaysia (GS)
Dr. Asliza Yusoff, Polytechnic Sultan Azlan Shah, Malaysia (SCOPUS, GS)
Dr. Norazwa Ahmad Zolkifli, PolytechnicNilai, Negeri Sembilan, Malaysia (GS)
Dr. Nor Rahimy binti Khalid, Polytechnic Nilai, Negeri Sembilan, Malaysia (GS)
Dr. Narizan Abdullah, Polytechnic Nilai, Negeri Sembilan, Malaysia (GS)
Zanatul Shima binti Aminuddin, Polytechnic Nilai, Negeri Sembilan, Malaysia (GS)
Dr. Sri Rahayu, S.E, M.Si, Universitas Islam Sumatera Utara, Medan (SCOPUS, SINTA, GS)
Dr. M. Maria Kontesa S.E., Ak., M.M., M.Ak., Universitas Widya Dharma Pontianak, Kalimantan Barat, Indonesia (SCOPUS, SINTA, GS)
Dr. Suginam, S.E., , M.Ak, Universitas Budi Darma, Medan, Indonesia (SCOPUS, SINTA, GS)
Rohminatin, SE., M.Ak, STMIK Royal Kisaran, Kisaran, Indonesia (SINTA, GS)
Laylan Syafina, M.Si, UIN Sumatera Utara Medan, Medan, Indonesia (SINTA, GS)
