Peer-Reviewers

1. Dr. Supeni Anggraeni Mapuasari, SE., MSc., CRP ; Universitas Presiden, Indonesia
2. Dr. Ariawan, S.Psi., S.E., M.M ; Universitas Ichsan Gorontalo, Indonesia
3. Dr. Harlis Harlis Setiyowati, S.E., M.M., CIMA. ; Universitas Pradita, Indonesia
4. Dr. Adrian Lawrence P. Carvajal ; Professional Regulation Commission, Philippines
5. Dr. Abdelrehim Nader Abdelrehim Ismail Awad ; University of Bisha, Saudi Arabia
6. Rania Achchak ; Cadi Yad University Marrakech, Morocco

Editorial Statement Letter