Reviewer Independen
Antonius Herusetya, Universitas Pelita Harapan, Indonesia
Hallo Partogian Sormin, Universitas Pelita Harapan, Indonesia
Adat Adat Muli Peranginangin, STIE Surya Nusantara, Indonesia
Anis Chariri, Indonesia
Hasan Fauzi, Indonesia
Mr. Elvis Elvis Ronald Sumanti, Universitas Klabat Business School, Indonesia