Reviewers

Ibnu Abni Lahaya [SINTA ID: 6173843], Accounting Departement, Economics and Business Faculty, Mulawarman University, Indonesia

Gede Adi Yuniarta, [Scopus ID: 57210937073] Accounting Departement, Universitas Pendidikan  Ganesha, Indonesia

Made Aristia Prayudi, [Scopus ID: 58176406500], Accounting Departement, Universitas Pendidikan  Ganesha, Indonesia

Maria Yanida, [SINTA ID: 6199555], Accounting Department, STIE YBPK Palangka Raya, Indonesia

Arif Widyatama, Accounting Departement, Institut of Economy Panca Bhakti Palu, Indonesia

Muhamad Iskandar Sabang, Politeknik Negeri Ujung Pandang

Anantawikrama Tungga Atmadja, [Scopus ID: 57201605689] Universitas Pendidikan Ganesha, Indonesia

Yulia Astuti, Indonesia Computer University

Lucy Sri Musmini, Accounting Departement, Universitas Pendidikan Ganesha, Indonesia

I Gede Agus Pertama Yudantara, Accounting Departement, Universitas Pendidikan  Ganesha, Indonesia