REVIEWER

Dr. Mangasi Sinurat, SE., M.Si.,CMA
| Scopus ID : 57205056425 | Google Scholar | STIE Bina Karya Tebingtinggi, Indonesia.|

Dr. Jadongan Sijabat, SE.,MSi
| Scopus ID : 00000 | Google Scholar | Universitas HKBP Nommensen Medan, Indonesia.|

Truly Okto Hasudungan Purba,SE.,M.Si
| Scopus ID : 0000 | Google Scholar | PT Largo Indo Media Medan, Indonesia.|

Fratis R. Gultom, SE.,M.Si
| Scopus ID : 0000 | Google Scholar | Universitas Katolik Santo Thomas Medan, Indonesia.|

Evelin R.R. Silalahi, SE., M.Si
| Scopus ID : 0000 | Google Scholar | Universitas Katolik Santo Thomas Medan, Indonesia.|

Dr. Nikous Soter Sihombing, MM
| Scopus ID : 57208511008 | Google Scholar | IT & B Medan, Indonesia.|