Reviewers
- Dr. Mappa Panglima Banding, S.E., MMSI.,Ak.,CA.,CSRS.,CTA.,CPAI, Universitas Borneo Tarakan
- Academic Profile: SINTA | Google Scholar
- Yohanna Thresia Nainggolan, S.Pd.,M.Si, Universitas Borneo Tarakan
- Academic Profile: SINTA | Google Scholar
- Dr.Riyans Ardiansyah, S.E.,M.Ak, Universitas Borneo Tarakan
- Academic Profile: SINTA | Google Scholar
- Dr. Yuli Rahmini Suci, S.E., M.M, Sekolah Tinggi Ilmu Ekonomi Balikpapan
- Academic Profile: SINTA | Google Scholar
- Ready Wicaksono S.E., M.Ak., Ak., C.A, Sekolah Tinggi Ilmu Ekonomi Balikpapan
- Academic Profile: SINTA | Google Scholar
- Haripin, S.Ak., M.Acc, Sekolah Tinggi Ilmu Ekonomi Balikpapan
- Academic Profile: SINTA | Google Scholar
- Muhammad Husni, S. Pd., M. Ak., Politeknik Negeri Tanah Laut
- Academic Profile: SINTA | Google Scholar
- Dr. Marselinus Asri, SE., M. Si., Ak., CA, Universitas Atma Jaya Makassar
- Academic Profile: SCOPUS | SINTA | Google Scholar
- Dr. Fransiskus E. Daromes, Akt. CA, Universitas Atma Jaya Makassar
- Academic Profile: SCOPUS | SINTA | Google Scholar
- Fadel, S.E.,M.Ak, Universitas Bosowa
- Academic Profile: SINTA | Google Scholar
