Reviewer

    1. Prof. Dr. Bulent Acma (Anadolu University, Turkey)
    2. Dr. Khaira Amalia Fachrudin, S.E., Ak., MBA., CA., MAPPI. (Cert) (Universitas Sumatera Utara, Indonesia)
    3. Dr. Ambreen Safdar Kharbe (Najran University, Saudi Arabia)
    4. Dr. Anggun Tiur Ida Sinaga (Universitas HKBP Nomensen Medan, Indonesia)
    5. Dr. Fadlan, S.H., M.H. (Universitas Batam, Indonesia)
    6. Dr. Feby Milanie, S.E., S.T., S.H., M.M., M.H. (Universitas Batam, Indonesia)
    7. Prof. Erlina, S.E., M.Si., Ph.D., Ak., CA., CMA. (Universitas Sumatera Utara, Indonesia)
    8. Prof. Dr. Hamid Saremi (Vice Chancellor of Islamic Azad University of Iran, Quchan Branch, Quchan-Iran, Iran)
    9. Dr. H. Henry Aspan, S.E., S.H., M.A., M.H., M.M., CPCLE, CIRR. (Universitas Pembangunan Panca Budi, Indonesia)
    10. Prof. Dr. Isfenti Sadalia, S.E., M.E. (Universitas Sumatera Utara, Indonesia)
    11. Prof. Dr. Iskandar Muda, S.E., M.Si., Ak. (Universitas Sumatera Utara, Indonesia)
    12. Jumadil Saputra, Ph.D. (University Malaysia Terengganu, Malaysia)
    13. Dr. Mangasi Sinurat, S.E., M.Si., CMA., CBV., CERA. (STIE Bina Karya Tebing Tinggi, Indonesia)
    14. Dr. Meirina Triharini (Faculty of Visual Art and Design, Institut Teknologi Bandung, Indonesia)
    15. Dr. Michael R. Catanzaro (Tennessee State University, United States)
    16. Dr. Moinuddin Sarker (Vice President of Research & Development, Head of Science Team, Natural State Research, Inc., Stamford, United States)
    17. Prof. (Dr.) Nishakant Ojha (Principal Advisor (Information & Technology) His Excellency Ambassador Republic of Sudan & Head of Mission in New Delhi, India)
    18. Claudine Perreault, M.S., J.D., Ph.D. (ABD) (University of Massachusetts-Lowell, United States)
    19. Dr. Riinawati, M.Pd. (UIN Antasari Banjarmasin, Indonesia)
    20. Dr. Robert Brian Smith (International Development Assistance Consultant, AEC Consultants Pty Ltd, Macquarie Centre, Australia)
    21. Dr. Sarman Sinaga, S.E., M.M. (Universitas Darma Agung, Indonesia)
    22. Dr. Subianto Karroso (Surabaya University, Indonesia)
    23. Dr. Xiaoguang Yue (Associate Professor, Department of Computer and Information, Southwest Forestry University, Kunming (Yunnan), China)
    24. Dr. Yan Yan Sunarya (Faculty of Visual Art and Design, Institut Teknologi Bandung, Indonesia)