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Reviewer

Asnawi Asnawi, Universitas Malikussaleh, Indonesia

Jumadil Saputra, Universitas Malaysia Terengganu, Indonesia

Murhaban Murhaban, Accounting department of Malikussaleh University, Indonesia

Dr. Mariyudi Mariyudi, (Scopus ID: 57207828096), Department of Management, Faculty Economics and Business, Univeritas Malikussaleh, Aceh, Indonesia