REVIEWER

Dr. Mangasi Sinurat, S.E.,M.Si.,CMA, Sekolah Tinggi Ilmu Ekonomi Bina Bangsa, Google Scholar ID: OxMVqicAAAAJ, Scopus ID : 57205056425, Sinta ID : 6094880

Dr. Nikous Soter Sihombing, ST.,M.M., Institut Bisnis Informasi Teknologi dan Bisnis Medan. Scopus ID: 57208511008 , Google Scholar ID: ncf3nA8AAAAJ

Dr. Rico NurIlham,S.E.,M.M.,RSA., Universitas Malikussaleh NAD, Google Scholar ID: AH9utEIAAAAJ, Scopus ID : 57213194163, Sinta ID : 6709642

Drs. Runggu Besmandala Napitupulu., M.Si,  Universitas Darma Agung Medan, Google Scholar ID: dee4KwAAAAJ, Sinta ID : 6028101

Reza NurIchsan, S.E.,M.M, Universitas Pembangunan Masyarakat Indonesia, Google Scholar ID : Pm41jG4AAAAJ, Scopus ID : 57217654819, Research ID : AAG-3895-2021, Publon ID : 4185973 Garuda ID : 1640184

Lukman Nasution, S.E,M.M., Universitas Muslim Nusantara Al Washliyah Medan, Google Scholar ID : QReqtmPAAAAJ, Scopus ID : 57217383095