Based on the Decree of the Chairperson of Sekolah Tinggi Ilmu Ekonomi Pancasetia concerning the Appointment of Reviewers for KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajemen dan Akuntansi for the 2026–2027 Period, Number 016/PTS 240.X1.09/KEP/N 2026, dated February 5, 2026. Based geographical diversity the reviewers come from two countries, five provinces and eleven institutions. The following individuals are appointed as reviewers.

• Dr. Rismawati, SE., MSA., CSRS., CSRA., CSP., CMA., CERA
  Universitas Muhammadiyah Palopo, South Sulawesi, Indonesia
  ORCID | Scopus | Google Scholar | SINTA
• Dr. Riesta Devi Kumalasari, S.E., MM
  Universitas Bina Nusantara Malang, East Java, Indonesia
  ORCID| Scopus| Google Scholar | SINTA
• Dr. Sunday Alexander Theophilus Noya, S.T., MProcMgnt
  Universitas Ma Chung, East Java, Indonesia
  ORCID | Scopus | Google Scholar | SINTA
• Dr. Detak Prapanca, S.E., M.M.
  Universitas Muhammadiyah Sidoarjo, East Java, Indonesia
  ORCID | Scopus | Google Scholar | SINTA
• Dr. Rini Untari, S.Hut., M.Si.
  Institut Pertanian Bogor, West Java, Indonesia
  ORCID | Scopus | Google Scholar| SINTA
• Dr. Ratri Buda Nugrahanti, SE., M.Sc.
  University of The Gambia, The Gambia
  ORCID | Scopus| Google Scholar
• Dr. Rini Safitri, M.M., M.B.A.
  Universitas Islam Negeri Maulana Malik Ibrahim Malang, East Java, Indonesia
  ORCID | Scopus | Google Scholar | SINTA
• Dr. Nindi Vaulia Puspita, S.E., M.M., CFP
  Universitas Kadiri, East Java, Indonesia
  ORCID | Scopus | Google Scholar | SINTA
• Dr. Arief Noviarakhman Zagladi, S.E., M.M.
  Universitas Negeri Malang, East Java, Indonesia
  ORCID | Scopus | Google Scholar | SINTA
• Yustina Alfira Nay, S.E., M.Acc.
  Universitas Katolik Widya Mandira Kupang, East Nusa Tenggara, Indonesia
  ORCID | Scopus | Google Scholar | SINTA
• Evy Nurhayati Sri Hardini, S.Ak., M.Sc.
  Universitas Muhammadiyah Surakarta, Central Java, Indonesia
  ORCID| Scopus| Google Scholar | SINTA