Scientific Reviewer

Dr. Dyah Purwanti, Ak., M.Si. - Polytechnic of State Finance STAN, Indonesia

Dr. Gualberto A. Magdaraog Jr. - Bulacan State University, Philippines

Dr. Joseph Augustine Igomu - American Institute of Applied Science in Switzerland, Switzerland

Dr. Fatiha Bouhrine - University of Constantine 2, Algeria

Ade Elza Surachman, S.E., Ak., M.Ak. - Universitas Catur Insan Cendekia, Indonesia

Mr. Mohammad Shahriar Azad Bhuiyan - UniCap Securities Limited, Bangladesh

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

Iman Supriadi, S.T., M.M. - STIE Mahardhika Surabaya, Indonesia

Bima Rafly Fachrezzi, S.A., M.A., - UIN Sunan Ampel Surabaya, Indonesia