Reviewer
Dr. Arry Eksandy, S.E., M.Akt.
Universitas Pembangunan Jaya | 
Scholar: jHivn1IAAAAJ&hl | 
Scopus: 57208554704
Dr. Rico Nur Ilham, M.Si
Universitas Malikussaleh, Indonesia | Scholar: AH9utEIAAAAJ | Scopus: 57213194163 | 
Orcid: 0000-0001-8247-8670
Muammar Khaddafi
University of Batam, Indonesia | Scholar: FrUX630AAAAJ | Scopus: 57201056344 | Orcid: 0000-0001-8247-8670
Jumadil Saputra, Ph.D
University Malaysia Terengganu | Scholar: fYLI4YIAAAAJ | Scopus: 57195569546 | Orcid: 0000-0003-2919-5756
Prof. Dr. Isfenti Sadalia, SE., ME
Universitas Sumatera Utara, Indonesia | Scholar: ocnM-pgAAAAJ | Scopus: 57192412199
Mochamad Hasyim
Universitas Yudharta Pasuruan, East Java, Indonesia | Scholar: J8HTnbkAAAAJ | Scopus: 57222337070 | Orcid: 0000-0001-8794-1580
Hasan Baharun, Universitas Nurul Jadid Paiton Probolinggo | 3YGOkG8AAAAJ | 57200983602 | 0000-0001-7165-9353
Mohammad Ahsanuddin, Universitas Negeri Malang | 2bIgXz4AAAAJ | 57216562546 | 0000-0002-3253-7721
Muh. Barid Nizarudin Wajdi, STAI Miftahul Ula Nganjuk | 4IqbA6cAAAAJ | 57200989497| 0000-0002-9230-4030