Reviewers

Dr. M. Elfan Kaukab, S.E., M.M., M.H.I. Scopus Author ID: 57215213938 Scopus Author ID: 57216375354 Universitas Sains Al-Qur'an https://scholar.google.co.id/citations?user=A3YS6sUAAAAJ&hl=en

M. Trihudiyatmanto, S.E., M.M., CMA  Scopus Author ID: 57216922354 Universitas Sains Al-Qur'an

https://scholar.google.com/citations?user=xdLNUdoAAAAJ&hl=id

Sukardi, S.E., M.M. Universitas 17 Agustus 1945 Semarang