Reviewer Team

Prof. Dr. Indrawati Yuhertiana, MM, Ak, CMA. Scopus: 54396420900, Google Scholar Profile, Orcid: 0000-0002-1613-1692, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia.
Prof. Datin Dr. Norsiah Ahmad, Scopus: 57068184800, Google Scholar Profile, Universiti Sultan Zainal Abidin, Malaysia.
Prof. Dr. Fidiana, SE, MSA, CA. Scopus: 57212650984, Google Scholar Profile, Orcid: 0000-0002-9895-7809, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia.
Prof. Dr. Hedy Desiree Rumambi, SE, Ak, MM, CA, CSRS. Scopus: 57201198026, Google Scholar Profile, Orcid: 0000-0001-7012-7478, Politeknik Negeri Manado, Indonesia.
Prof. Dr. Natalia Paranoan, SE, MSi, Ak, CA. Scopus: 57212133044, Google Scholar Profile, Orcid: 0000-0003-2486-0438, Universitas Kristen Indonesia Paulus, Indonesia.
Prof. Dr. Nur Sayidah, SE, MSi, Ak. Scopus: 57204472383, Google Scholar Profile, Orcid: 0000-0003-0583-9086, Universitas Dr. Soetomo, Indonesia.
Prof.Dr. Dwi Suhartini, M.Ak. CMA. Scopus: 57194695125, Google Scholar Profile, Orcid: 0009-0005-7862-4037, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia.
Dr. Ardiani Ika Sulistyawati, SE, MM, Ak, CA. Scopus: 58940775900, Google Scholar Profile, Orcid: 0000-0002-6111-9238, Universitas Semarang, Indonesia.
Dr. Arik Susbiyani SE, MSi. Scopus: 57896042600, Google Scholar Profile, Orcid: 0000-0001-9911-8911, Universitas Muhammadiyah Jember, Indonesia.
Dr. Erwin Permana SP, ME, CCSM, CSRA, CERA. Scopus: 57205616108, Google Scholar Profile, Orcid: 0000-0002-9975-4755, Universitas Pancasila Jakarta, Indonesia.
Dr. Taudlikhul Afkar, S.Pd, M.Pd, M.Ak, CBOA, CSSA, CCMA, CSEM, CIRP. Scopus: 59120993900, Google Scholar Profile, Orcid: 0000-0002-5854-4284, Universitas PGRI Adi Buana Surabaya, Indonesia.
Dr. Tanggor Sihombing, B.A, M.B.A. Scopus: 57739961200, Google Scholar Profile, Orcid: 0000-0001-6425-2328, Universitas Pelita Harapan, Indonesia.
Dr. Evada Dewata SE, MSi, Ak, CA, CMA, CRP. Scopus: 57194244003, Google Scholar Profile, Politeknik Negeri Sriwijaya, Palembang, Indonesia.
Dr. Evy Rahman Utami, M.Sc. Scopus: 57481787500, Google Shcolar Profile, Orcid: 0000-0003-1380-5118, Universitas Muhammadiyah Yogyakarta, Indonesia.
Dr. Rusdiyanto, SE, M. Ak, CH, CHt. 57973067900, Google Scholar Profile, Orcid: 0000-0002-7456-7072, Universitas Airlangga, Indonesia.
Wuri Handayani, Phd. Scopus ID: 57192410342, Google Scholar Profile, Orcid: 0000-0002-9212-2368, Universitas Gadjah Mada, Yogyakarta, Indonesia.
Dr. Yie Ke Feliana, SE, M. Com, Ak, CPA, CFP, CA. Scopus ID: 57193457444, Google Scholar Profile, Orcid: 0000-0003-0305-8438, Universitas Surabaya, Indonesia.
Dr. Gideon Setyo Budiwitjaksono, MSi. Scopus ID: 59380542200, Google Scholar Profile, Orcid: 0009-0005-0438-2565, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia.
Dr. Hwihanus, SE, MM, CMA. Scopus ID: 57229866700, Google Scholar Profile, Orcid: 0000-0002-7859-4684, Universitas 17 Agustus 1945 Surabaya, Indonesia.
Dr. Saifudin, SE, MSi. Scopus: 59323886300, Google Scholar Profile, Orcid: 0000-0002-9890-5021, Universitas Semarang, Indonesia.
Dr. Wahyudin Nor, SE, M.Si, Ak, CA, CSRS, CSRA, CertDA, Google Scholar Profile, Orcid: 0009-0008-2599-1935, Universitas Lambung Mangkurat, Indonesia.
Nania Nuzulita, S.Kom, M.Kom. Scopus ID: 57212507646, Google Scholar Profile, Orcid: 0000-0001-7491-4719, Universitas Airlangga, Indonesia.
Rediyanto Putra, SE, MSA. Scopus ID: 57225804837, Google Scholar Profile, Orcid: 0000-0002-5876-9627, Universitas Negeri Surabaya, Indonesia.
Drs. Ec. Saiful Anwar, MSi. Google Scholar Profile, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia.

APPSC. Prof. Dr. Mohd Rizal Bin Palil, Google Scholar Profile, University Kebangsaan Malaysia, Malaysia
Godwin Emmanuel Oyedokun, Google Scholar Profile, Accounting Department, Nasarawa State University, Keffi, Nigeria
Mohamed Asmy Bin Mohd Thas Thaker, Google Scholar Profile, International Islamic University Malaysia, Malaysia
Rima Rachmawati, Google Scholar Profile, Scopus ID: 57191860171, Universitas Widyatama, Bandung, Indonesia.
Hendra Wijaya Google Scholar Profile, Scopus ID: 57195045588, Universitas Katolik Widya Mandala, Surabaya, Indonesia
Hengki Tamando Sihotang, Google Scholar Profile, Scopus iD: 57211266124, STMIK Pelita Nusantara, Medan, Indonesia
So Yohanes Jimmy, Google Scholar Profile, Multi Media Nusantara University, Tangerang-Banten, Indonesia
Syamsuri Rahim, Google Scholar Profile, Scopus ID: 57213153982, Universitas Muslim Indonesia, Makassar, Sulawesi Selatan
Mohamad D. Revindo, Google Scholar Profile, Scopus ID: 57207196984, Lembaga Penyelidikan Ekonomi dan Masyarakat, Universitas Indonesia (LPEM FEB UI), Indonesia
Imam Subekti Google Scholar Profile, Universitas Brawijaya, Malang, Indonesia
Zaki Baridwan Google Shcolar Profile, Scopus ID: 54683397900, Universitas Brawijaya, Malang, Indonesia
Sasongko Budisusetyo Google Scholar Profile, Scopus ID: 50161018600, STIE Perbanas , Surabaya, Indonesia
Whedy Prasetyo, Google Scolar Profile, Scopus ID: 57216603976, Universitas Jember, Indonesia
Maryam Yousefi Nejad, Google Scholar Profile, Management and Science University, Malaysia
Wiwiek Harwiki, Google Scholar Profile, Scopus ID: 57214072447, Universitas Dr. Soetomo Surabaya, Indonesia
Andi Ina Yustina, Google Scholar Profile, Scopus ID: 57201996860, President University, Indonesia
Robiyanto, Google Scholar Profile, Scopus ID: 56968203800, Satya Wacana Christian University, Indonesia
Siti Puryandani, Google Scholar Profile, Scopus ID: 57144570600, STIE Bank BPD Jawa Tengah, Indonesia
Wiwik Handayani, Google Scholar Profile, Scopus ID: 57200989640, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia
Roymon Panjaitan, Google Scholar Profile, Scopus ID: 57219902136, Universitas STEKOM, Semarang, Indonesia
Ismul Aksan, Google Scholar Profile, Universitas Sebelas Maret, Solo, Indonesia
RR. Puruwita Wardani, Google Scholar Profile, Universitas Katolik Widya Mandala, Surabaya, Indonesia
Muhammad Ghalih, Google Scholar Profile, Politeknik Negeri Tanah Laut, Kalimantan, Indonesia
Rathria Arrina Rachman, Google Scholar Profile, ALFED Universitas Prasetiya Mulya, Jakarta, Indonesia.
Joicenda Nahumury, Google Scholar Profile, Universitas Hayam Wuruk Perbanas, Indonesia.

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