Reviewer
| REVIEWER | |
| Basel J. A. Ali College of Economics and Management (CoEM), Al Qasimia University, Sharjah, United Arab Emirates  |  |  |  |  | |
Fariz |
| Sholikhan Politeknik Negeri Malang, Indonesia  | | | | | |
Essia Ries Ahmed Karabük Üniversitesi, Turkey  | | | | | |
| Sugiyanto Pamulang University, Indonesia | | | | | |
Nurminingsih Universitas Respati Indonesia, Indonesia | | | | | |