Reviewer

1. Linda Purnama Sari, Hayam Wuruk Perbanas Surabaya University, Surabaya Indonesia

2. Ida Ayu Putu Widani Sugianingrat, Faculty of Economics, Business, and Tourism, Hindu University, Bali Indonesia

3. Ni Made Dwi Puspitawati, Faculty of Economics and Business, Mahasaraswati University, Bali Indonesia

4. Miswaty, Faculty of Economics Balikpapan University, Balikpapan East Kalimantan, Indonesia

5. Andriani Samsuri, Faculty of Islamic Economics and Business Sunan Ampel State Islamic University Surabaya, Indonesia

6. Amir Machmud, Faculty of Economics and Business, Indonesian Education University, Bandung Indonesia

7. Yudhi Prasetya Mada, Faculty of Economics and Business, Trunojoyo University, Madura, Indonesia

8. Ni Kadek Sinarwati, Faculty of Economics, Ganesha University of Education, Bali Indonesia

9. Helmi Buyung Aulia Safrizal, Faculty of Economics and Business, Trunojoyo University, Madura, Indonesia

10. Heni Ardianto, Faculty of Economics and Business, Gadjah Mada University, Yogyakarta

11. Vania Olivine Danarilia, Faculty of Economics and Business, Gadjah Mada University, Yogyakarta

12. Maitri Anindita, Faculty of Medicine, Airlangga University