Reviewers

• Dr. Hj. Nur Fitry Latief, SE., MSA., Ak., CA., CGRM., QPI , STAIN Manado
• Academic Profile: SINTA | SCOPUS | ORCID | Google Scholar

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• Abdurrahman Rigel Hullah, SE., MSA., Ak , Sekolah Tinggi Ilmu Ekonomi Widya Darma Kotamobagu
• Academic Profile: SINTA | SCOPUS | ORCID | Google Scholar

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• Magdalena Makalalang, S.E., MSA , Sekolah Tinggi Ilmu Ekonomi Widya Darma Kotamobagu
• Academic Profile: SINTA | SCOPUS | ORCID | Google Scholar

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• Christony Maradesa, SE., MSA., Ak , Politeknik Negeri Manado
• Academic Profile: SINTA | SCOPUS | ORCID | Google Scholar

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• Raykes Tuerah, SE., MSA., Ak , Politeknik Negeri Manado
• Academic Profile: SINTA | SCOPUS | ORCID | Google Scholar

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• Andrew Marunduh, SE., MSA., Ak., CPA , Universitas Negeri Manado
• Academic Profile: SINTA | SCOPUS | ORCID | Google Scholar

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• Tarida Butarbutar, S.E., MSA , Universitas Sariputra Indonesia Tomohon
• Academic Profile: SINTA | SCOPUS | ORCID | Google Scholar

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