Reviewer

Dr. Imasuen Osasere Festus (Delta State University, Abaka, Nigeria)

Prof Sampson Agyapong Atuahene (Jiangsu University)

Prof Dr. Siham Abdulsayid (Benghazi University Libya)

Prof Dr. Ahmed Najem Abd (College of science University of diyala Iraq)

Dr Hiroko Oe (Faculty of Management, Bournemouth University)

Prof Dr. Deden Mulyana, M,Si (University Siliwangi of Tasikmalaya, Indonesia)

Prof Dr. Dedi Kusmayadi  (University Siliwangi of Tasikmalaya, Indonesia)

Dr. Siti Chanifah, MM (University Muhammadiyah of Tangerang, Indonesia)

Dr. Dwi Ermayanti Susilo, MM (STIE PGRI Dewantara Jombang, Indonesia)

Prof Dr. Ernest Kwasi Amponsah (University of Education, Winneba Ghana)

Bayu Taufiq Possumah (Departement of Management, Faculty of Economics, Universitas Malaysia Terengganu)

A A Gde Satia Utama (Departement of Accounting, Faculty of Economics and Business, Universitas Airlangga, Indonesia)