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Acknowledgement to Reviewer
- Teguh Permana, S.E., M.E. ; Universitas Halu Oleo
- Dr. Retno Mulatsih, SE, MM ; Universitas Maritim AMNI
- Fadli Agus Triansyah, S.Pd, M.Pd (cand); Universitas Pendidikan Indonesia
- Dr. Dzulfikri Azis Muthalib. S.E., M.Si ; Universitas Muhammadiyah Kendari
- Lingga Yuliana, S.E., M.M.; Universitas Paramadina
- Widyatmoko, S. Kom, M.M.; Universitas Dian Nuswantoro Kampus Kota Kediri
- Muhammad Ikhsan Fifaldyovan, S.T., M.M ; Akademi Pelayaran Nasional Surakarta