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Tim reviewer
- Dr. Lis Lestari S., M.Si ; Universitas Katolik Widya Karya Malang
- Dr. Silvia Indrarini, MM., Ak ; Universitas Katolik Widya Karya Malang
- Bintang Kusucahyo, SE., MM., AK., CA.,CPA., CRBD ; Universitas Katolik Widya Karya Malang
- Dr. Dyah Ani Pangastuti, SE, MS ; Universitas Merdeka Malang
- Dra. Listyowati, M.Si ; Universitas Merdeka Malang
- Yoga Adi Prayogi, SE., Ak., MA., CA ; Universitas Bhayangkara Surabaya