Peer Reviewer

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

Dr. Sunarto Isstianto MM (STIE Surakarta, Indonesia)

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

Soetam Rizky Wicaksono (Universitas Ma Chung, Indonesia)

Muhammad Ashoer (Universitas Muslim Indonesia, Indonesia)

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

Dr. Hendrati Dwi Mulyaningsih (Universitas Islam Bandung, Indonesia)

Dr. Arnold Valencia Salcedo, CPA, DBM (Holy Angel University, Philippines)

Dr. Muhammad Hasan (Universitas Negeri Makassar, Indonesia)

Dr. Heidi Grace P. Mendoza, CPA. (Capitol University, Philippines)

Dr. Arbia Hlali (University of Sfax, Tunisia)

Bhumika Sharma (Sharda University, India)

Assistant Professor A. A. Gde Satia Utama (Universitas Airlangga, Indonesia)

Gohar Sulaiman (Iqra National University, Pakistan)

Associate Professor Rovena I. Dellova (Lyceum of the Philippines University, Philippines)

Dr. Rehan Husain (Aligarh Muslim University, Aligarh, India)