Peer Reviewer

Prof. Izah Mohd Tahir, [Scopus ID: 35099372000] Department of Economics & Management Science, University Sultan Zainal Abidin-UniSZA, Malaysia
Dr. Putu Diah Saski Pitanatri S.STPar., M.Par, Politeknik Pariwisata Bali, lndonesia, Scopus lD: 57193741516
Prof. Milind Sathye, [Scopus Author ID: 8933574100] Faculty of Business, Government, and Law University of Canberra, Australia
Dr. Dedi Rianto Rahadi, President University Jakarta, lndonesia, ORCID lD : 0000-0001-9691-4074
Prof. Tundjung Herning Sitabuana, [Scopus ID: 57200231443] Department of Law, Tarumanagara University, Jakarta, Indonesia
Dr. Umu Khouroh, SE.,MSi, Faculty of Economics and Business, University of Merdeka Malang, lndonesia, Scopus lD : 57211326035
Dr. Fathyah Hashim, [Scopus Author ID: 55505575500] Department of Accounting Graduate School of Business Universiti Sains Malaysia, Malaysia
Dr. Harun Harun, [Scopus Author ID: 55361217000] Faculty of Business and Government, University of Canberra, Australia
lrany Windhyastiti, SE.,MM, Faculty of Economics and Business, University of Merdeka Malang, lndonesia, Scopus lD 57211356692
Dr. Mostafa Monzur Hasan, [Scopus Author ID: 56489515600] Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia
Sufiyanto Sufiyanto, Faculty of Engineering, University of Merdeka Malang, Indonesia
Dr. Praptining Sukowati, SH.,MSi, Faculty of Social and Political Sciences, Merdeka University of Malang,
lndonesia, ORCID lD : 0000-0002-1863-260X