Peer Review

Wahyu Agus Winarno, [SINTA ID: 55004], [SCOPUS ID: 57194203196], Accounting Department, Universitas Jember, Indonesia.

Abd. Rahman Taufiq, [SINTA ID: 6704006 ], Accounting Study Program Universitas PGRI Madiun, Indonesia.

Prihat Assih, [SINTA ID: 5972801 ], [SCOPUS ID: 57216656114], Accounting Department Universitas Merdeka Malang, Indonesia.

Nugroho Setyo Wibowo, [SINTA ID: 6164216], [SCOPUS ID: 57205056573], Technology Information Department, Politeknik Negeri Jember, Indonesia.

Paramitha Nerisafitra, [SCOPUS ID: 57202388830], Technology Information Study Programme Universitas Negeri Surabaya, Indonesia.