Reviewer

Muhammad Irdam Ferdiansah, S.E., M.Acc., Ph.D., Ak., CA – Universitas Hasanuddin

SINTA ID : 6074513

Dr. Baihaqi, S.E., M.Si., Ak – Universitas Bengkulu

SINTA ID: 5985871  

Afdal Madein, Ph.D., Ak – Universitas Hasanuddin

SINTA ID: 6057177

Dr. Fenny Marietza, S.E., M.Ak – Universitas Bengkulu

SINTA ID: 5984278