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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


Ratna Mulyany, [Scopus ID 35559363700] Accounting Department, Economics and Business Faculty, Syiah Kuala University, Indonesia