List of Reviewers

Prof. Malcolm James Beynon, Scopus ID: 7003976016 (Cardiff University, United Kingdom)

Prof. Dr. Wilfred A. Dolfsma, Scopus ID: 55921357300 (Wageningen University & Research, Netherlands)

Dr. David Wheeler, Scopus ID: 7202992548 (Cape Breton University, Canada)

Dinh Tran Ngoc Huy, MBA., Scopus ID: 36951633200 (International University of Japan, Japan)

Jeanne G. Harris, Ph.D., Scopus ID: 8715402600 (Columbia University, United States)

Dr. Muhammad Yusuf, S.E., M.M., Ak., CA, Scopus ID: 58204488700 (Universitas Siber Indonesia, Indonesia)

I Gusti Ayu Asri Pramesti, S.E., M.Si., Scopus ID: (Universitas Mahasaraswati Denpasar, Indonesia)

Made Putri Ariasih, S.Si., M.M., Scopus ID: (Universitas Pendidikan Ganesha, Indonesia)

Panata Bangar Hasioan Sianipar, S.E., M.Si., Ak., CA, CPA, Scopus ID: (Universitas Bhayangkara Jakarta Raya, Indonesia)

Yohan Bakhtiar, S.Pd., MSA, Scopus ID: (Politeknik Negeri Malang, Indonesia)