Peer Reviewers

• Dr. Dwi Ekasari Harmadji, SE., Ak., M.M.
  Scopus ID: 58089319900 | ORCID: 0000-0003-2845-6379 | Google Scholar: eWnRSf4AAAAJ | SINTA: 257103
  Affiliation: Faculty of Economics and Business, Universitas Wisnuwardhana Malang, Indonesia
• Dr. Selmita Pasangan, SE., MSA
  Scopus ID: 57195518863 | ORCID: 0000-0001-5453-8736 | Google Scholar: 1dNRIvkAAAAJ | SINTA: 6195350
  Affiliation: Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia
• Dr. Popi Fauziati, SE., M.Si., Ak., CA
  Scopus ID: 57196409964 | ORCID: 0000-0002-0263-837X | Google Scholar: 7e_YW58AAAAJ | SINTA: 6001848
  Affiliation: Faculty of Economics and Business, Universitas Bung Hatta, Padang, Indonesia
• Elisabeth Ria Viana Praningtyas, S.Ak., M.Sc.
  Scopus ID: – | ORCID: 0000-0002-0578-0910 | Google Scholar: aFI6f98AAAAJ | SINTA: 6819785
  Affiliation: Faculty of Economics and Business, Universitas Terbuka, Indonesia
• Dr. Evada Dewata, SE., M.Si., Ak., CA
  Scopus ID: 57194244003 | ORCID: 0000-0002-3248-7314 | Google Scholar: Profile | SINTA: 5983112
  Affiliation: Politeknik Negeri Sriwijaya, Palembang, Indonesia
• Dr. Surna Lastri, SE., M.Si.
  Scopus ID: 57669510400 | ORCID: 0000-0001-9602-9446 | Google Scholar: PTjPJowAAAAJ | SINTA: 6164570
  Affiliation: Universitas Muhammadiyah Aceh, Indonesia
• Dr. Azwirman, SE., M.Acc., CPA., ACFI., CFrA
  Scopus ID: 57196414554 | ORCID: 0009-0005-5702-6329 | Google Scholar: qaySYOwAAAAJ | SINTA: 6001076
  Affiliation: Universitas Islam Riau, Pekanbaru, Indonesia
• Ihsan Nasihin, S.Ak., M.Ak., Ak., CA., CTA
  Scopus ID: – | ORCID: 0000-0002-4198-7134 | Google Scholar: z9Fz2_0AAAAJ | SINTA: –
  Affiliation: Universitas Buana Perjuangan Karawang, Indonesia
• Dr. Fitria Husnatarina, SE., M.Si., Ak., CA., CSRS., CSRA., ACPA., SCL
  Scopus ID: 56986662500 | ORCID: 0000-0002-6802-9497 | Google Scholar: jr37loEAAAAJ | SINTA: 6101672
  Affiliation: Faculty of Economics and Business, Universitas Palangka Raya, Indonesia
• Dr. Jufri Darma, SE., M.Si., Ak., CA
  Scopus ID: 57190945176 | ORCID: 0000-0003-2913-4347 | Google Scholar: LcZ7GbwAAAAJ | SINTA: 6028920
  Affiliation: Universitas Negeri Medan, Indonesia
• Sanusi Ariyanto, SE., MM., Ak., CA., CPA., BKP
  Scopus ID: – | ORCID: 0000-0003-0637-1024 | Google Scholar: j1ael-AAAAAJ | SINTA: 6765881
  Affiliation: Universitas Islam Riau, Pekanbaru, Indonesia
• Dr. Baihaqi, SE., M.Si., Ak., CA., CAPM., ACPA., CERA
  Scopus ID: 59194648700 | ORCID: 0000-0002-9551-5757 | Google Scholar: X1oSPM4AAAAJ | SINTA: 5985871
  Affiliation: Universitas Bengkulu, Indonesia
• Prof. Dr. Drs. Azwir Nasir, MM., Ak., CA
  Scopus ID: 57196073861 | ORCID: – | Google Scholar: gpDD3mQAAAAJ | SINTA: –
  Affiliation: Faculty of Economics and Business, Universitas Riau, Indonesia
• Linda Hetri Suriyanti, SE., M.Ak., PhD., Ak., CA., CRMP
  Scopus ID: 59043640100 | ORCID: 0009-0002-0529-1970 | Google Scholar: wKGZCLwAAAAJ | SINTA: 6679259
  Affiliation: Faculty of Economics and Business, Universitas Muhammadiyah Riau, Indonesia
• Julianto Agung Saputro, Dr., SE., S.Kom., M.Si., Ak., CA., CRP
  Scopus ID: 58036882700 | ORCID: 0000-0001-9287-0588 | Google Scholar: YI27-SIAAAAJ | SINTA: 6040514
  Affiliation: Doctoral Program in Accounting, STIE YKPN Yogyakarta, Indonesia
• Dr. Firma Sulistiyowati, M.Si., Ak., CA
  Scopus ID: – | ORCID: 0009-0006-9645-8287 | Google Scholar: kMuGgOsAAAAJ | SINTA: 6028856
  Affiliation: Universitas Sanata Dharma, Yogyakarta, Indonesia

• Dr. Vince Ratnawati, M.Si., Ak., CA
  Scopus ID: 57190300041 | ORCID: 0000-0003-1630-4546 | Google Scholar:  rS_oXFQAAAAJ&hl | SINTA: 6009878
  Affiliation: Accounting Study Program, Faculty of Economics and Business, Universitas Riau, Indonesia

• Dr. Elvin Bastian
  Scopus ID: 57297989300 | ORCID: 0009-0008-1044-8905 | Google Scholar: lVMlXecAAAAJ&hl | SINTA: 6039946
  Affiliation: Accounting Study Program, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa, Indonesia

International Reviewer

• Prof. Dr. Jamaliah Said
  Scopus ID: 35099398700 | ORCID: 0000-0003-1912-2529 | Google Scholar: dLJvHZEAAAAJ
  Affiliation: Accounting Research Institute, Universiti Teknologi MARA (UiTM), Malaysia
• Kazi Musa, Ph.D. Scopus ID: 58099767200; Orcid ID : 0000-0002-6686-0199 ; Google Scholar ID : JSdyiykAAAAJ&hl. Government and Politics, Jahangirnagar University, Bangladesh