Reviewers
Prof. Dr. Nera Marinda Machdar, S.E., Ak., Pg. Dipl. Bus., MCom (Acctg)., CA., CSRS., CSRA., CIMA., BKP., (Scopus ID : 57211478251) Department of Accounting, Universitas Bhayangkara Jakarta Raya, Indonesia
Dr. Afriyeni, S.E., M.M., (Scopus ID : 57209460066) Department of Management, Sekolah Tinggi Ilmu Ekonomi KBP Padang, Indonesia
Dr. Andri Prastiwi, M.Si., Ak., CA., QRMO., (Scopus ID: 57218690562) Department of Accounting, Faculty of Economic, Universitas Diponegoro, Indonesia
Dr. Ayatulloh Michael Musyaffi, S.E., Ak., M.Ak., CA., (Scopus ID : 57226428331) Department of Accounting, Universitas Negeri Jakarta, Indonesia
Dr. Ceacilia Srimindarti, M.Si., (Scopus ID : 57210888518) Departement of Accounting, Universitas Stikubank, Indonesia
Dr. Dyah Nirmala Arum Janie, S.E., M.Si., Ak., (Scopus ID : 57194281680) Department of Accounting, Universitas Muhammadiyah Semarang, Indonesia
Dr. Imang Dapit Pamungkas, S.E., M.Si., Akt., CA., CIBA., ACPA., (Scopus ID: 57196409878) Departement of Accounting, Faculty of Economic, Universitas Dian Nuswantoro
Dr. Ismail Badollahi, S.E., M.Si., Ak., CA., (Scopus ID: 57210162699) Department of Accounting, Universitas Muhammadiyah Makassar, Indonesia
Dr. Judi Suharsono, S.E., M.M., Ak., CA., (Scopus ID : 57217938312) Departement of Accounting, Universitas Panca Marga, Indonesia
Dr. Lilik Purwanti, S.E., M.Si., Ak., (Scopus ID 57216930591), Department of Accounting, Faculty Economic and Business, Universitas Brawijaya, Indonesia
Dr. Lince Bulutoding, S.E., M.Si., Ak., CA., (Scopus ID : 57192938493) Department of Accounting, Universitas Islam Negeri Alauddin Makassar, Indonesia
Dr. Muhammad Noor Ardiansah, S.E., M.Si., Ak., CA., (Scopus ID :57223098108) Department of Accounting, Politeknik Negeri Semarang, Indonesia
Dr. Ni Wayan Rustiarini, S.E., M.Si., Ak., CA., (Scopus ID : 57199864676) Department of Accounting, Universitas Mahasaraswati Denpasar, Indonesia
Dr. Nurul Aisyah Rachmawati, S.E., M.S.Ak., (Scopus ID :57198882138) Department of Accounting, Universitas Trilogi, Indonesia
Dr. Pancawati Hardiningsih, S.E. ,M.Si., Ak., (Scopus ID: 57210888228), Department of Accounting, Faculty of Economic, Universitas Stikubank, Indonesia
Dr. Riyanto Setiawan Suharsono, S.E., M.S.A., Ak., CA., CSRS., CSP., MCE., (Scopus ID : 57221100050) Department of Accounting, Universitas Muhammadiyah Jember, Indonesia
Dr. Robinson, S.E., M.Si., Ak., CA., (Scopus ID: 57203896812) Departement of Accounting, Faculty of Economic, Universitas Bengkulu, Indonesia
Dr. Rochmat Aldy Purnomo, S.E., M.Si., (Scopus ID : 57223716373) Department of Development Economics, Universitas Muhammadiyah Ponorogo, Indonesia
Dr. Rosita, S.E., M.M., Ak.,CA., (Scopus ID : 57215218334) Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Surakarta, Indonesia
Qristin Violinda, S.Psi., M.M., Ph.D., (Scopus ID : 57214119493) Departement of Management, Universitas PGRI Semarang, Indonesia
Reskino, M.Si., Ph.D., Ak., CA., CMA., CERA., CBV., CDMS., (Scopus ID : 57200942436) Department of Accounting, Universitas Islam Negeri Syarif Hidayatullah Jakarta, Indonesia
Ade Imam Muslim, S.Pd., S.Akt., M.Si., Ak., (Scopus ID :57222036566) Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Ekuitas, Indonesia
Ali Jufri, S.E., M.M., (Scopus ID : 57218671196) Department of Management, Universitas Muhammadiyah Cirebon, Indonesia
Andi Manggala Putra, S.E., M.Sc., (SCOPUS ID: 57205240686) Departement of Accounting, Faculty Economic and Business, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
Arumega Zarefar, S.E., M.Akt., Ak., (Scopus ID :57191406787) Department of Accounting, Universitas Riau, Indonesia
Aryo Prakoso, S.E., M.S.A., Ak., CA., AWP., CRA., CRP., (Scopus ID : 57211678209) Department of Tax, Universitas Jember, Indonesia
Dadang Lesmana, S.E., M.M., (Scopus ID : 57741774700) Badan Penelitian dan Pengembangan Kabupaten Kutai Timur, Indonesia
Dian Wulan Sari, S.E., M.Ak., (Scopus ID : 57209822400) Department of Accounting, Universitas Bina Insan, Indonesia
Dudung Ma'ruf Nuris, S.Pd., M.Pd., (Scopus ID : 57209453051) Department of Accounting Education, Universitas Negeri Malang, Indonesia
Dwi Marlina Wijayanti, M.Sc., (Scopus ID :57223867554) Departement of Accounting, Universitas Islam Negeri Sunan Kalijaga, Indonesia
Fransisca Hanita Rusgowanto, S.Kom., M.Ak., CAPE., CADE., Cert.DA., (Scopus ID : 57214998484) Department of Accounting, Universitas Bina Nusantara, Indonesia
Martdian Ratna Sari, S.E., M.Sc., (Scopus ID : 57220958994) Departement of Accounting, Sekolah Tinggi Manajemen PPM, Indonesia
Mia Ika Rahmawati, S.E., M.Com., Ak., CA, (Scopus ID : 57034195000) Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia
Muhammad Taufik, S.E., M.A., M.Ak., (Scopus ID : 57223998331) Departement of Accounting, Universitas Internasional Batam, Indonesia
Nik Amah, S.E., M.Si., CTT., CSRS., (Scopus ID : 57365355600) Department of Accounting, Universitas PGRI Madiun, Indonesia
Nur Hidayat, S.E., M.M., (Scopus ID : 57323776400) Sharia Banking Department, Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember, Indonesia
Patmawati, S.E., M.Si., Ak., CA., CSRS., (Scopus ID : 57537243100) Department of Accounting, Universitas Sriwijaya, Indonesia
Puji Nurhayati, S.E., M.Si., CSRS., (Scopus ID : 57207689741) Department of Accounting, Universitas PGRI Madiun, Indonesia
Rachmawati Meita Oktaviani, S.E., M.Si., Ak., CA., Asean CPA., CTT., (Scopus ID : 57210897520) Departement of Accounting, Universitas Stikubank, Indonesia
Rachmawati Meita Oktaviani, S.E., M.Si., Ak., CA., Asean CPA., CTT., (Scopus ID :57210897520), Department of Accounting, Faculty of Economic, Universitas Stikubank., Indonesia
Saiful Anwar, S.Pd., M.Acc., (Scopus ID : 57698167700) Department of Accounting, Universitas Islam Negeri Salatiga, Indonesia
Srikalimah, S.E., M.M., CRP., (Scopus ID : 57211660183) Departement of Accounting, Universitas Islam Kadiri, Indonesia
Veni Soraya Dewi, S.E., M.Si., (Scopus ID : 57216830531) Department of Accounting, Universitas Muhammadiyah Magelang, Indonesia
Y. Rahmat Akbar, S.E., M.Si., (Scopus ID : 57221757298) Department of Management, Sekolah Tinggi Ilmu Ekonomi Persada Bunda, Indonesia
Zainuddin, S.E., M.Ak., (Scopus ID : 57203286013) Department of Accounting, Universitas Khairun, Indonesia