Reviewers
Khairul Amri, Universitas Islam Negeri Ar-Raniry, Banda Aceh, Indonesia
Novi Indriyani Sitepu, Universitas Syiah Kuala, Banda Aceh, Indonesia
Isnaini Harahap, Universitas Islam Negeri Sumatera Utara, Indonesia
Azharsyah Ibrahim, Universitas Islam Negeri Ar-Raniry Banda Aceh, Indonesia
Yenni Samri Juliati Nasution, Universitas Islam Negeri Sumatera Utara Medan, Indonesia
Mohd Rahimie Abd Karim, Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah, Malaysia
Suddin Lada, Faculty of Business, Economics and Accountancy, Kota Kinabalu, Malaysia, Malaysia
Zahri Hamat, Universiti College Bestari (UCB) Scopus ID [56401031700], Malaysia
sartiyah sartiyah, Indonesia
Ratna Mulyany, [Scopus ID 35559363700] Accounting Department,
Economics and Business Faculty,
Syiah Kuala University, Indonesia



