Reviewers:

1. Dr. Ima Amaliah, S.E., M.Si. Universitas Islam Bandung (UNISBA), Indonesia

2. Dr. Tasya Aspiranti, SE.,M.Si. Universitas Islam Bandung (UNISBA), Indonesia

3. Dr. Nurleli, S.E., Ak., CA., M.Si. Universitas Islam Bandung (UNISBA), Indonesia

4. Dr. Prameshwara Anggahegari. School of Business and Management, Institut Teknologi Bandung, Indonesia

5. Wipti Eka Prahadipta, M.S.M. School of Business and Management, Institut Teknologi Bandung, Indonesia

6. Dr. Antonieta P. Tungcab, Holy Cross College, Philippines

7. Dr. Joycelyn Sicat Dayrit, Holy Angel University, Philippines

8. Ani Wahyu Rachmawati, M.S.M. Universitas Wanita Internasional, Indonesia

9. Ashri Putri Rahadi, M.Sc., M.S.M. National University of Singapore, Singapore

10. Dr. Lim Kah Boon, Faculty of Business, Multimedia University, Malaysia

11. Chester Alexis C. Buama, Ph.D, FRIM, Laguna State Polytechnic University, Philippines

12. Dr. Dewi Murtiningsih,  S.Kh., MM., CIQnR, Universitas Budi Luhur, Indonesia