Peer-Reviewers

1. Dr. Maryam Mangantar, S.E., M.Si
   Universitas Sam Ratulangi, Indonesia

2. Slamet Bambang Riono, S.Pd., M.M.
   Universitas Muhadi Setiabudi, Indonesia

3. Adi Robith Setiana, S.E., M.M
   Sekolah Tinggi Ilmu Ekonomi Latifah Mubarokiyah, Indonesia

4. Dr. Abdelrehim Nader Abdelrehim Ismail Awad
   University of Bisha, Saudi Arabia

5. Dr. Himani Grewal
   Moradabad Institute of Technology, Moradabad, India

6. Mr. Malcolm Shambana
   Mosa University of Education and Health Sciences, Zambia