Reviewers

Euis Soliha
Department of Management, Faculty of Economic and Business, Universitas Stikubank, Semarang, Indonesia

Sri Wahyuni
Department of Accounting, Faculty of Economic and Business, Universitas Muhammadiyah Purwokerto, Purwokerto, Indonesia

Sri Nawatmi
Department of Finance and Banking, Faculty of Vocational, Universitas Stikubank, Semarang, Indonesia.

Elen Puspitasari
Department of Master of Management, Faculty of Economic and Business, Universitas Stikubank, Semarang, Indonesia

Mulyo Budi Setiawan
Department of Finance and Banking, Faculty of Vocational, Universitas STIKUBANK, Semarang, Indonesia.

Ali Maskur
Department of Finance and Banking, Faculty of Vocational, Universitas Stikubank, Semarang, Indonesia.

Muhammad Ali Ma'sum
Department of Accounting, Faculty of Economic and Business, Universitas Stikubank, Semarang, Indonesia

Tri Hardjanti Nugrahaningish
Department of Management, Faculty of Economic and Business, Universitas Katolik Soegijapranata, Semarang, Indonesia

Puji Setya Sunarka
Department of Accounting, Faculty of Economic, Universitas 17 Agustus 1945 Semarang, Semarang, Indonesia

 Wahyuni Rusliyana Sari
Department of Management, Faculty of Economic and Business, Universitas Trisakti, Jakarta, Indonesia.

Siti Ridloah
Department of Management, Faculty of Economic, Universitas Negeri Semarang, Semarang, Indonesia

Yunita Ramadhani Ratnaningsih
Department of Management, Faculty of Economic and Business, Universitas Pelita Bangsa, Cikarang, Indonesia

Fachri Eka Saputra
Department of Management, Faculty of Economic, Universitas Bengkulu, Bengkulu, Indonesia

Yossy Imam Candika
Department of Banking and Finance, Faculty of Vocational, Universitas Airlangga, Surabaya, Indonesia