Scientific Reviewer

Dr. Joycelyn S. Dayrit (Holy Angel University)

Dr. Sunarto Isstianto MM (STIE Surakarta, Indonesia)

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

Muhammad Ashoer (Universitas Muslim Indonesia, Indonesia)

Dr. Dewi Murtiningsih, S.Kh., MM., ICQnR (Universitas Mercu Buana, 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 (Taibah University, Saudi Arabia)

Bhumika Sharma (Sharda University, India)

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

Dr. 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)