Peer Reviewer

Dr. Joycelyn S. Dayrit (Holy Angel University and City College of Angeles, Philippines)

Dr. Antonieta P. Tungcab, CPA, AFBE, FRI (Holy Cross College, Philippines, Philippines)

Dr. Sunarto Isstianto MM (STIE Surakarta, Indonesia)

Dr. SADDAM A. HAZAEA (Yunnan university of finance and economics, China)

Dr. Pardi SE. MM. MH (STIE Surakarta, Indonesia)

Dr. Lim Tze Yin (Swinburne University of Technology, Malaysia)

Dr. Budi Istiyanto SE. MM. MH (STIE Surakarta, Indonesia)

Soetam Rizky Wicaksono (Universitas Ma Chung, Indonesia)

Ismunawan SE. MSi (STIE Surakarta, Indonesia)

Muhammad Ashoer (Universitas Muslim Indonesia, Indonesia)

Heny Kurnianingsih SE. MM (STIE Surakarta, Indonesia)

Dr. Dewi Murtiningsih, S.Kh., MM., ICQnR (Universitas Budi Luhur, Indonesia)