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