Reviewers

• A Syathir Sofyan - Universitas Islam Negeri Alauddin Makassar, Indonesia
• Agus Tri Darmawanto - Universitas Borneo Tarakan, Indonesia
• Agustina - Poltek Busisness Kaltara, Indonesia
• Ahmatang - Chung Yuan Christian University, Taiwan
• Ang Hong Loong - Universiti Malaysia Sabah, Malaysia
• Aulia Rahman Bato - Universitas Islam Negeri Alauddin Makassar, Indonesia
• Brahim Chekima - Universiti Malaysia Sabah, Malaysia
• Dean Nelson Mojolou - Universiti Malaysia Sabah, Malaysia
• Dodi Apriadi - Chung Yuan Christian University, Taiwan
• Faerozh Madli - Universiti Malaysia Sabah, Malaysia
• Iqrima Mas Mappangile - Universitas Borneo Tarakan, Indonesia
• Irawati HM - Universitas Borneo Tarakan, Indonesia
• Lim Ming Fook - Universiti Malaysia Sabah, Malaysia
• Mohd Noor Hidayat Jimainal - Universiti Malaysia Sabah, Malaysia
• Muh. Anas Ra - Universitas Trisakti, Indonesia
• Mince Anggreyani - STIE Bulungan Kaltara, Indonesia
• Nelson Lajuni - Universiti Malaysia Sabah, Malaysia
• Ng Yen Phin - Universiti Malaysia Sabah, Malaysia
• Nor Afifah Yusof - Universiti Malaysia Sabah, Malaysia
• Romi Rampun @ Ramlan - Universiti Teknologi Mara, Malaysia
• Shaierah Gulabdin - Universiti Malaysia Sabah, Malaysia
• Suddin Lada - Universiti Malaysia Sabah, Malaysia
• Syaakir Sofyan - Universitas Islam Negeri Datokarama Palu, Indonesia
• Widyastuti Cahyaningrum - Universitas Borneo Tarakan, Indonesia