Reviewer

Dr. Rita Yuniarti, CA.  imgbox - Widyatama University, Bandung, Indonesia
Dr. Arles Parulian Ompusunggu, CA, BKP  imgbox  - Tarumanagara University, Jakarta, Indonesia
Dr. Harry Yusuf Laksana, CA, BKP  - Finmax Consulting, Jakarta Indonesia
Dr. Dayan Hakim Sipahutar, CA, BKP  imgbox imgbox  - STIE Inaba, Bandung, Indonesia