Reviewer

AUP (Adventist University of the Philippines)

Dr. Glenda B. Joy Lopez - jblopez@aup.edu.ph

Dr. Reuel E. Narbarte - RENarbarte@aup.edu.ph

Dr. Miriam P. Narbarte - mpnarbarte@aup.edu.ph

Dr. Robert A Borromeo - raborromeo@aup.edu.ph

UNAI (Universitas Advent Indonesia)

Dr. Romulo Sinabutar - sinabutarromulo@yahoo.com

APIU (Asia-Pacific International University)

Dr. Sundaresan Mohanlingam - sundaresan@apiu.edu

Dr. Wayne Hamra - whamra@apiu.edu

Unima (Universitas Negeri Manado)

Recky H.E.Sendouw, MM. Ph.D

UNIKOM (Universitas Komputer Indonesia)

Dr. Ely Suhayati, SE, MSi, Ak, CA

Dr. Sri dewi anggarini, SE, MSi, Ak, CA

Dr. Surtikanti, SE, MSi, Ak, CA

UNKLAB (Universitas Klabat)

Dr. Tonny I. Soewignyo, MSC - tonnysoewignyo@unklab.ac.id

Dr. Elvis R. Sumanti, MFM - elvis.sumanti@unklab.ac.id

Ernest Matindas, MBA - ematindas@unklab.ac.id

Dr. Lilly Linne Kainde, MSC- linne@unklab.ac.id