Board of Reviewer

Dr. Jeni Wardi, S.E., M.Ak., Ak., CA., ACPA, Universitas Lancang Kuning

Nor Aisyah Yaakub, Ph.D, Universiti Sains Islam Malaysia (USIM)

Mas Ervina Samsuddin, Ph.D, Universiti Sains Islam Malaysia (USIM)