Reviewer

1. Dr. Syafida Hafni Sahir, Universitas Medan Area
    [SCOPUS ID: 57215917862, SINTA ID: 6018974, GOOGLE SCHOLAR ID: wEyZ3UkAAAAJ]

3. Dr. Maringan Sianturi, S.E, M.MSi,  STMIK Budi Darma, Medan, Indonesia
    [SCOPUS ID: 57215914908, SINTA ID: 6185855, GOOGLE SCHOLAR ID: KMjSHJ8AAAAJ]

4. Sri Rahayu Damanik, S.E., M.Si, Universitas Islam Sumatera Utara
    [SINTA ID: 5986917, GOOGLE SCHOLAR ID: S0li7MAAAAAJ]

5. Rahmat Hidayat, SE, M.Si, STIM SUKMA Medan
    [SCOPUS ID: 57191265401, SINTA ID: 6706031, GOOGLE SCHOLAR ID: DqdrLO4AAAAJ]

6. Wardayani, S.E, M.Si, STIM Sukma Medan, Indonesia
    [SCOPUS ID: 57203956929, SINTA ID: 6003978, GOOGLE SCHOLAR ID: LeTLHKQAAAAJ]

7. Almira Keumala Ulfah, M.Si, Ak., CA, IAIN Lhokseumawe, Aceh
    [SINTA ID: 6716127, GOOGLE SCHOLAR ID: J2nZxs8AAAAJ]