
Reviewer
- Prof. Dr. Hj. Djumilah Zain, MS; Universitas Brawijaya
- Dr. Thomas S. Kaihatu, MM; Universitas Ciputra, Scholar ID : 0DiIT08AAAAJ
- Dr. Slamet Riyadi, M.Si., Ak., CA; UNTAG 1945 Surabaya, ID Sinta : 6000299, Scholar ID: E542aNYAAAAJ
- Dr. Dra. Prijati, SE., MM; STIESIA Surabaya, ID Sinta: 6790967, Scholar ID : ac7bSNIAAAAJ
- Dr. Dra. Lulus Margiati, MS; Universitas WR. Supratman Surabaya, ID Sinta : 6041691, Scholar ID : xx0tA3cAAAAJ
- Dr. Ir. H. Indra Prasetyo, MM; Universitas Wijaya Putra Surabaya, ID Sinta : 6154868, Scholar ID : 3f65JH8AAAAJ
- Prof.Dr. Oscarius Yudhi Ari Wijaya,M.H.,M.M.,CLI.; ASMI Surabaya, Scholar ID : lFlPfakAAAAJ
- Dr. Sahar, SE., MM; Universitas Islam Al Azhar Mataram
- Dr.H.Mahjudin SE.MM; Universitas Muhammadyah Gresik, ID Sinta : 5997861, Scholar ID : 2qGjdogAAAAJ