Reviewer

Prof. Dr. Lindrianasari, S.E., M.Si., Ak, C.A.,
Department of Accounting,
Faculty of Economics and Business, Universitas Lampung,
Bandar Lampung, Indonesia.

Dr. Mutamimah, S.E., M.Si,
Department of Accounting, 
Faculty  of Economic, Universitas Islam Sultan Agung,
Semarang, Indonesia.

Dr. Faizal, S.E., M.Si.
Department of Accounting,
Faculty of Economics, Universitas Syah Kuala Aceh,
Aceh, Indonesia.

Dr. Ceacilia Srimindarti, S.E., M.Si.
Department of Accounting,
Faculty of Economics and Business, Universitas STIKUBANK,
Semarang, Indonesia

Dr. Sri Nawatmi, S.E., M.Si
Department of Finance and Banking,
Faculty of Vocation, Universitas STIKUBANK,
Semarang, Indonesia

Rachmawati Meita Oktaviani, S.E., M.Si., C.A.
Department of Accounting,
Faculty of Economics and Business, Universitas STIKUBANK
Semarang, Indonesia

Sartika Wulandari, S.Pd., M.M.
Department of Accounting,
Faculty of Economics and Business, Universitas STIKUBANK,
Semarang, Indonesia

Widhian Hardiyanto, S.B.M., M.M.
Department of Finance and Banking,
Faculty of Vocation, Universitas STIKUBANK,
Semarang, Indonesia