reviewers

Dr. Robert Brian Smith(International Development Assistance Consultant, Department of AEC Consultants Pty Ltd, AEC Consultants Pty Ltd, Macquarie Centre, North Ryde, New South Wales, Australia)
Scopus ID: 35474292300

Prof. (Dr.) Hamid Saremi (Vice Chancellor of Islamic Azad University of Iran, Quchan Branch, Quchan-Iran)
Scopus ID: 56436131100

Prof. Dr. Shahreen Kasim (Universitas Tun Hussein Onn Malaysia). (Malaysia)
Scopus ID: 36155431900

Dr. Moinuddin Sarker (Vice President of Research & Development, Head of Science Team, Natural State Research, Inc., 37 Brown House Road (2nd Floor) Stamford, USA)
Scopus ID: 24172526500

Dr. Xiaoguang Yue (Associate Professor, Department of Computer and Information, Southwest Forestry University, Kunming (Yunnan), China)
Scopus ID: 57201726205

Prof.Vimbi Petrus Mahlangu (University of South Africa, Department of Educational Leadership and Management) (South Africa) Orchid id: https://orcid.org/0000-0002-8251-750X

Prof. Shikha Vyas-Doorgapersad (Professor, School of Public Management, Governance and Public Policy, College of Business and Economics, University of Johannesburg (South Africa) ORCID: https://orcid.org/0000-0002-8146-344X

Prof. Erlina, SE, M.Si, Ph.D, Ak, CA, CMA (Universitas Sumatera Utara)
Scopus ID: 56880419500

Dr. I Made Darsana (Institute of International Business and Tourism, Indonesia)

Dr. Rumanintya Lisaria Putri, S.E., M.M. (Badan Riset dan Inovasi Nasional)

Scopus ID: 57213457217

Dr. Opan Arifudin, M.Pd. (Universitas Islam Nusantara, Bandung, Indonesia)

Scopus ID: 57217086863

Lely Ana Ferawati Ekaningsih, (Institut Agama Islam Darussalam Blokagung Banyuwangi, Indonesia)

Scopus ID: 57218379442