Reviewers

National Reviewers

Rediyanto Putra, [SINTA ID: 6179126] [SCOPUS ID: 57222740299], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Rohmawati Kusumaningtias, [SINTA ID : 5998841] [SCOPUS ID: 57215487512], Accounting Department, Faculty of Economic and Business, Universitas Negeri Surabaya, Indonesia

Aisyaturrahmi, [SINTA ID : 6009743] [SCOPUS ID: 57214913663], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Intan Kurnia Permatasari, [SINTA ID : 6896089], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Merlyana Dwinda Yanthi, [SINTA ID : 6008987] [SCOPUS ID: 57286932500], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Ika Permatasari, [SINTA ID:6008967] [SCOPUS ID: 57264056700], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Lintang Venusita, [SINTA ID : 6004134] [SCOPUS ID: 57201351429], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Rendra Arief Hidayat, [SINTA ID:6772574], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Inyirah Putikadea, [SINTA ID: 6706065], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Azwar Anwar, [SINTA ID: 6657993], Accounting Department, Faculty of Economics and Bussiness, Universitas Negeri Makassar, Indonesia

Samirah Dunakhir, [SINTA ID : 6597559], Accounting Department, Faculty of Economics and Business, Universitas Negeri Makassar, Indonesia