Reviewer
| REVIEWER | |
| Essia Ries Ahmed Karabük Üniversitesi, Turkey  |  |  |  | |
Abdulkarim M. Jamal Kanaan |
| Tutik Winarsih STIE Yapan, Indonesia  | |  | | | |
Sahar Ahmadian Buinzahra University, Iran  | | | | |
| Sukirno D. S. Universitas Negeri Yogyakarta (UNY), Indonesia | | | | | |
Fariz Universitas Telkom, Indonesia | | | | | |
| Samuel Uwhejevwe-Togbolo Dennis Osadebay University, Asaba, Nigeria  | | | | |
|
