Reviewer

        Bambang Setiaji, Universitas Muhammadiyah Surakarta google scholar sinta scopus

        Muhammad Wahyudin, Universitas Muhammadiyah Surakarta google scholar sinta

        Ihwan Susila, Universitas Muhammadiyah Surakarta google scholar sinta scopus

        Anton Agus Setyawan, Universitas Muhammadiyah Surakarta google scholar sinta scopus

        Arief Budiman, Universitas Lambung Mangkurat sinta scopus

        Abdul Gafur, Universitas Mulawarman google scholar sinta

        Andi Azhar, Asia University sinta

        Muhammad Rasyid Abdilah, Da-Yeh University google scholar sinta scopus

        Shanmugavel Rajeevan, Solid Analytics PVT LTD google scholar LinkedIn

        Mohammad Soliman,  Fayoum University google scholar

        Mercedes Barrachina Fernandez, SAP Security & GRC in IBM, Spanyol LinkedIn

        Miguel Angel Gil Robles, Accounting & Finance Department, Mexico google scholar Researchgate

        Madhu Bala, Department of Commerce, India academia.edu Orcid