Peer Reviewers
| Amelia Rizky Alamanda |
| Faculty of Economics and Business, Universitas Padjajaran, Bandung, Indonesia |
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| Hasbi Assidiki Mauluddi |
| Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia |
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| Ira Novianty |
| Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia |
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| Dian Imanina Burhany |
| Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia |
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| Mariana Simanjuntak |
| Faculty of Industrial Technology, Institut Teknologi Del, Toba Samosir, Indonesia |
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| Mia Rosmiati |
| Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia |
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| Yudha Trishananto |
| Faculty of Islamic Economics and Business, Universitas Islam Negeri Salatiga, Salatiga, Indonesia |
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