Dr. Imam Asngari, S.E., M.Si, UNSRI, Indonesia

Prof. Dr. M. Shabri Abd. Majid, Universitas Syiah Kuala, Indonesia

Dr Putri Bintusy Syathi, S.E.,M.A, [Scopus ID 58065881400] Universitas Syiah Kuala, Indonesia

Dr. Fajri Muharja, S.E., M.Sc, [Scopus ID 57223394495] Universitas Andalas, Indonesia, Indonesia

Prof. Heru Fahlevi, [Scopus ID 57189895148] Accounting Department, Economics and Business Faculty, Syiah Kuala University Banda Aceh Indonesia, Indonesia

Prof. Dr. Apridar S.E., M.Si, Malikussaleh University, Indonesia

Mr Zulkifli Zulkifli, Universitas Syiah Kuala, Indonesia

Dr. I Wayan Suparta, UNILA, Indonesia

Dr. Doni Satria, S.E., M.S.E, [Scopus ID 57536644500] Universitas Negeri Padang, Indonesia

Mr. Jumadil Saputra, Universiti Malaysia Trengganu, Malaysia

Dr. Nur'Jila Mohammad, Universiti Utara Malaysia, Malaysia, Malaysia