Reviewer
Stefani Lily Indarto, SE, MM, Ak, CA., CPA., ASEAN CPA, [Scopus ID: 57194244065, ORCID ID: 0000-0002-3279-1834, SINTA ID: 6012517], Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Semarang, Indonesia
Dr. Berta Bekti Retnawati, MSi, Magister Management, Soegijapranata Catholic University, Indonesia
Dr. Widuri Kurniasari, MSi, [Scopus ID: 57196195937, SINTA ID: 6009856], Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Indonesia
Dr. Theresia Dwi Hastuti, SE. M.Si. Akt. Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata, Indonesia
Dr. Rogatianus Maryatmo, MA. Universitas Atma Jaya Yogyakarta, Indonesia
Dr Herry Maridjo, M.Si, Fakultas Ekonomi Universitas Sanata Dharma Yogyakarta, Indonesia
Dr. FA. Joko Siswanto, Universitas Sanata Dharma, Yogyakarta, Indonesia
Dr. Jaya Pramono, Universitas Dhyana Pura, Denpasar Bali, Indonesia
Dr. Teodora Winda Mulia, SE, M.Si., Fakultas Ekonomi Universitas Widya Mandala Surabaya, Indonesia
Amin Silalahi, BA, MBA, DMS., , BA, MBA, DMS. Pascasarjana IKIP PGRI Jember, Indonesia
Maria Yosaphat Dedy Haryanto, SE. MSi, Fakultas Bisnis dan Akuntansi, Unversitas Katolik Musi Charitas, Palembang, Indonesia