Reviewers

Dr. Robert Brian Smith (International Development Assistance Consultant, Department of AEC Consultants Pty Ltd, AEC Consultants Pty Ltd, Macquarie Centre, North Ryde, New South Wales, Australia)
Scopus ID: 35474292300

Associate Professor Nassef Manabilang Adiong (Institute of Islamic Studies, University of the Phillippines)

Assistant Professor Manotar Tampubolon (Faculty of Law, Christian University of Indonesia)

Prof. (Dr.) Hamid Saremi (Vice Chancellor of Islamic Azad University of Iran, Quchan Branch, Quchan-Iran)
Scopus ID: 56436131100

Dr. Moinuddin Sarker (Vice President of Research & Development, Head of Science Team, Natural State Research, Inc., 37 Brown House Road (2nd Floor) Stamford, USA)
Scopus ID: 24172526500

Dr. Xiaoguang Yue (Associate Professor, Department of Computer and Information, Southwest Forestry University, Kunming (Yunnan), China)
Scopus ID: 57201726205

Jumadil Saputra, Ph.D (University Malaysia Terengganu)
Scopus ID: 57195569546

Prof. Dr. Isfenti Sadalia, SE., ME (Universitas Sumatera Utara)
Scopus ID: 57192412199

Prof. Erlina, SE, M.Si, Ph.D, Ak, CA, CMA (Universitas Sumatera Utara)
Scopus ID: 56880419500

Prof. Dr. Iskandar Muda, SE, M.Si, Ak (Universitas Sumatera Utara)
Scopus ID: 6508070248

Dr. Rico Nur Ilham, SE., M.M.RSA.CPRM (Universitas Malikussaleh)