
Reviewers
REVIEWERS


Noor Fzlinda Fabel, Universiti Malaysia Sabah, Malaysia 
Expertise: Life Sciences
Rafiq Idris, Universiti Malaysia Sabah, Malaysia 
Expertise: Health Economics; International Economics; TPPA; Intellectual Property Rights; Sabah's Economy
Marso Marso, Sekolah Tinggi Ilmu Ekonomi Bulungan Tarakan, Indonesia 
Expertise: Marketing Management; Hospitality and Tourism; Marketing; Ecotourism; Behavioral Science
Santi Budiman, Sekolah Tinggi Ilmu Ekonomi Isti Ekatana Upaweda Yogyakarta, Indonesia 
Expertise: Management; Consumer Behavior; Marketing
Rochmat Aldy Purnomo, Universitas Tidar, Indonesia 
Expertise: Applied Economics
Puspita Rani, Universitas Budi Luhur, Indonesia 
Expertise: Financial Accounting; Taxation; Corporate Governance; SDG
Julia Safitri, Universitas Terbuka, Indonesia 
Sri Rahayu, Universitas Budi Luhur, Indonesia 
Erni Ummi Hasanah, Universitas Janabadra Yogyakarta, Indonesia 
Lukluk Fuadah, Universitas Sriwijaya, Indonesia 
Expertise: Management Accounting; Taxation; Management Control Systems; Behavioral Accounting
Evi Gravitiani, Universitas Sebelas Maret, Indonesia 
Mohamad Nur Utomo, Universitas Borneo Tarakan, Indonesia 










