Reviewer

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

2. Dr Asliza Yusoff, Politeknik Sultan Azlan Shah, Malaysia
    [SCOPUS ID: 57195367353, GOOGLE SCHOLAR ID: _r4RIdIAAAAJ]

3. Dr. Dian Utami Sutiksno, SE., M.Si, Politeknik Negeri Ambon, Ambon
    [SCOPUS ID: 57195229091, SINTA ID: 259812, GOOGLE SCHOLAR ID: At9eBWEAAAAJ]

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

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

6. Suginam, S.E, M.Ak, STMIK Budi Darma, Medan
    [SCOPUS ID: 57202060942, SINTA ID: 5986277, GOOGLE SCHOLAR ID: nFqcdSUAAAAJ]

7. Lucky Nugroho, S.E., M.M, M.Ak., Universitas Mercu Buana
    [SCOPUS ID: 57195053205, SINTA ID: 5975167, GOOGLE SCHOLAR ID: 3y2RA8UAAAAJ]

8. Elvitrianim Purba, SE, MM, AMIK Stiekom Sumatera Utara, Rantauprapat
    [SINTA ID: 6009697, GOOGLE SCHOLAR ID: idZdLKUAAAAJ]

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