Peer Review
- Ifa Ratifah - Department of Accounting, Faculty of Economics and Business, Universitas Pasundan, Indonesia.
- Puji Lestari - Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman, Indonesia
- Sigit Hermawan - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
- Sarwenda Biduri - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
- Dewi Sarifah Tullah - Department of Accounting, Faculty of Economics and Business, STIE Pandu Madania, Indonesia.
- Dwi Prastowo Darminto - Department of Accounting Magister, Universitas Pancasila Jakarta, Indonesia.
- Amir Indrabudiman P - Department of Accounting, Faculty of Economics and Business, Universitas Budi Luhur Jakarta, Indonesia.
- Zaky Machmuddah - Departement of Accounting, Universitas Dian Nuswantoro Semarang, Indonesia.
- Wiwit Apit Sulistyowati - Departement of Accounting, Universitas Swadaya Gunung Jati Cirebon, Indonesia.
- Yeni Priatna Sari - Departement of Accounting, Politeknik Harapan Bersama Tegal, Indonesia.
- Agung Yulianto - Departement of Accounting, Universitas Swadaya Gunung Jati Cirebon, Indonesia.
- Dadan Ramdhani - Department of Accounting, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa, Indonesia.