Peer Reviewer

1. Prof. Dr. Winston Pontoh, SE,MM,AK,.CWM® [SCOPUS] [ORCID] [Google Scholar] [SINTA], Indonesia

2. Dr. Agus Supandi Soegoto., SE., MSi [SCOPUS] [ORCID] [Google Scholar] [SINTA], Indonesia

3. Dr. Novi Swandari Budiarso, SE, MSA, AK.,CA [SCOPUS] [ORCID] [Google Scholar] [SINTA], Indonesia

4. Dr. Claudia Wanda Melati Korompis,SE.,MSA.,Ak.,[SCOPUS] [ORCID] [Google Scholar] [SINTA], Indonesia

5. Hisky R Kawulur [SCOPUS] [ORCID] [Google Scholar] [SINTA], Indonesia

6. Dr. Reuel E. Narbarte - RENarbarte@aup.edu.ph, Filipina

7. Dr. Wayne Hamra - whamra@apiu.edu, Filipina

8. Dr. Ely Suhayati, SE, MSi, Ak, CA [SCOPUS] [Google Scholar] [SINTA], Indonesia

9. Dr. Sri Dewi Anggadini, SE, MSi, Ak, CA [SCOPUS] [Google Scholar] [SINTA], Indonesia

10. Dr. Surtikanti, SE, MSi, Ak, CA [SCOPUS] [Google Scholar] [SINTA], Indonesia

11. LeRoy Tim Ruhupatty, MSC, PhD [SINTA] [Google Scholar], Filipina

12. I Gusti Agung Musa Budidarma, [SINTA] [Google Scholar], Indonesia

13. Dr. Elvis Sumanti, MFM, Ak [SCOPUS] [Google Scholar] [SINTA], Indonesia

14. Fanny Soewignyo, MSC, PhD [SCOPUS] [Google Scholar] [SINTA], Indonesia

15. Dr. Novie Sibilang, MSc, Ak [Google Scholar] [SINTA], Indonesia

16. Melinda Nelwan, PhD [SCOPUS] [Google Scholar] [SINTA], Indonesia