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