Reviewer

1. Agtovia Frimayasa, SE., MM., Universitas Dian Nusantara, Agtov.avp@gmail.com; ID Sinta , ID Scholar

2. Dr. RR. Sri Poernomo Sari, ST., MT., Universitas Gunadarma, spoernomosari@gmail.com; ID Scopus , ID Sinta , ID Scholar

3. Desy Sasri Untari, S.Pi., M.Si, Universitas Nahdlatul Ulama Lampung, desyuntari42@gmail.com; ID Sinta , ID Scholar

4. ESTU MAHANANI SP,. MM., UPI YAI, mahananiestu3@gmail.com; ID Sinta , ID Scholar

5. Darmawan Harefa, Universitas Nias Raya, darmawan90_h24@yahoo.co.id; ID Sinta , ID Scholar

6. Dr. Nikolas Fajar Wuryaningrat SE., M.Sc.; Universitas Negeri Manado, nikolas.fajar@unima.ac.id; ID Sinta , ID Scholar