Reviewer
1. Dr. Syafrida Hafni Sahir, M.Si, Universitas Medan Area, Medan, Indonesia
[SCOPUS ID: 57215917862, SINTA ID: 6018974, GOOGLE SCHOLAR ID: wEyZ3UkAAAAJ]
2. Dr. Maringan Sianturi, S.E, M.MSi, STMIK Budi Darma, Medan, Indonesia
[SCOPUS ID: 57215914908, SINTA ID: 6185855, GOOGLE SCHOLAR ID: KMjSHJ8AAAAJ]
3. Dr Asliza Yusoff, Politeknik Sultan Azlan Shah, Malaysia
[SCOPUS ID: 57195367353, GOOGLE SCHOLAR ID: _r4RIdIAAAAJ]
4. Dr. Dian Utami Sutiksno, SE., M.Si, Politeknik Negeri Ambon, Ambon
[SCOPUS ID: 57195229091, SINTA ID: 259812, GOOGLE SCHOLAR ID: At9eBWEAAAAJ]
5. Wardayani, S.E, M.Si, STIM Sukma Medan, Indonesia
[SCOPUS ID: 57203956929, SINTA ID: 6003978, GOOGLE SCHOLAR ID: LeTLHKQAAAAJ]
6. Rahmat Hidayat, SE, M.Si, STIM SUKMA, Medan
[SCOPUS ID: 57191265401, SINTA ID: 6706031, GOOGLE SCHOLAR ID: DqdrLO4AAAAJ]
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]
10. Almira Keumala Ulfah, M.Si, Ak., CA, IAIN Lhokseumawe, Aceh
[SINTA ID: 6716127, GOOGLE SCHOLAR ID: J2nZxs8AAAAJ]
