Reviewers

Amiartuti Kusumaningtiyas, MM. (Universitas 17 Agustus 1945, Surabaya),

Wan Adibah Wan Ismail, ACMA., CGMA. (University Teknologi Mara, Malaysia),

Khairul Anuar Kamarudin (University Of Wollongong, Dubai),

Sanju Kumar Shing (Univesity Tribhuvan, Nepal),

Miguel Angel Esquivias Padilla, IE., M.SE. (Universitas Airlangga),

Suhermi (STESIA Surabaya),

Ari Kamayanti (Polinema Malang),

Aji Dedi Mulawarman (Universitas Brawijaya),

Eva Wany (Universitas Wijaya Kusuma Surabaya),

Agus Sukoco (Universitas Narotama Surabaya) 

Muhammad Saud (Internasional Islamic Univeristy, Pakistan)

Marwan Altarawneh  (Arab Open University, Riyard, Saudi Arabia)