Reviewer

1. Prof. Dr. Hj. Djumilah Zain, MS
   Universitas Brawijaya 

2. Dr. Thomas S. Kaihatu, MM
   Universitas Ciputra, Scholar ID : 0DiIT08AAAAJ

3. Dr. Slamet Riyadi, M.Si., Ak., CA
   UNTAG 1945 Surabaya, ID Sinta : 6000299, Scholar ID: E542aNYAAAAJ

4. Dr. Dra. Prijati, SE., MM
   STIESIA Surabaya, ID Sinta: 6790967, Scholar ID : ac7bSNIAAAAJ

5. Dr. Dra. Lulus Margiati, MS
   Universitas WR. Supratman Surabaya, ID Sinta : 6041691, Scholar ID : xx0tA3cAAAAJ

6. Dr. Ir. H. Indra Prasetyo, MM
   Universitas Wijaya Putra Surabaya, ID Sinta : 6154868, Scholar ID : 3f65JH8AAAAJ

7. Prof.Dr. Oscarius Yudhi Ari Wijaya,M.H.,M.M.,CLI.
   ASMI Surabaya, Scholar ID : lFlPfakAAAAJ

8. Dr. Sahar, SE., MM
   Universitas Islam Al Azhar Mataram

9. Dr.H.Mahjudin SE.MM
   Universitas Muhammadyah Gresik, ID Sinta : 5997861, Scholar ID : 2qGjdogAAAAJ