Peer Reviewer :

  1. Dr. Made Ratna Dian Aryani, S.S., M.Hum. (Universitas Udayana)
  2. Dr. H. Muhammmad Wispandono, S.E., M.S. (Universitas Trunojoyo Madura)
  3. Didied Poernawan Affandy,MBA., CPA. (Universitas Brawijaya)
  4. Made Yudi Darmita,S.E., M.M. (STIE Triatma Mulya Badung)
  5. Dr. Woro Utari,. S.E., M.M (Universitas Wijaya Putra)