JEFMS Journal

¹Rani Ayu Anjani, ²Emi Salmah, ³Vici Handalusia

^1,2,3Faculty of Economics and Business, University of Mataram & Lombok, Indonesia

¹Ihugba, Okezie A., ²Okoroafor, Stella N.

¹Department of Economics, Alvan Ikoku Federal University of Education, Owerri
²Department of Accountancy, Alvan Ikoku Federal University of Education, Owerri

¹Hilda C. Sum, ²Dr Ibrahim Nyaboga, (PhD)

¹I Gede Agus Pertama Yudantara, ²Ni Nyoman Yuliarmi,³ade Kembar Sri Budhi, ⁴Putu Ayu Pramitha Purwanti

^1,2,3,4Faculty of Economic and Business, Udayana University, Denpasar, Indonesia

Istutik

STIE Malangkucecwara

¹Makau Samson Kiprotich, ²Dr. Mary Odenyo

¹I Gusti Ayu Putri Arisanti, ²I Ketut Sujana

^1,2Faculty of Economics and Business, Universitas Udayana, Indonesia

¹Rima Marga Reta, ²Sri Hartoko

^1,2Accounting, Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia

¹Nuriah Yuliati, ²Mirza Andrian Syah

^1,2Universitas Pembangunan Nasional “Veteran” Jawa Timur, Jl. Rungkut Madya. Gn. Anyar, Kec. Gn. Anyar, Surabaya, Jawa Timur60294

¹I Gede Mardita, ²I Dewa Nyoman Badera

^1,2Faculty of Economics and Business, Universitas Udayana, Indonesia

¹Yopa Serges, ²Kuete Merlin, ³Koulayom Henri

¹Advanced School of Economics and Commerce, University of Douala, Cameroon.
^2,3Faculty of Economics and management, University of Bangui, Central Republic of Africa.

¹Nindy Riesmaviana, ²Prihat Assih, ³Sihwahjoeni

^1,2,3University of Merdeka Malang, Indonesia

¹Nyoman Bendesa Mas Beniarta, ²I Ketut Yadnyana, ³Henny Triyana Hasibuan

^1,2,3Master of Accounting Faculty of Economics and Business Udayana University Denpasar

¹Fauziyah Fauziah, ²Prima Noermaning

^1,2Faculty of Economics Accounting Study Program Kdiri Islamic University,

¹Made Widi Wulandari, ²I Made Sara, ³Ni Luh Anik Puspa Ningsih

^1,2,3Faculty of Economics and Business, Warmadewa University, Indonesia

¹Ilyas Inzagi, ²Luluk Fadliyanti, ³Vici Handalusia Husni

^1,2,3University Of Mataram

Minh Hai Thi Tran

Falcuty of Management and Marketing University of Economics Technology for Industries, Hanoi, Vietnam

¹Lintang Suska Hariwati, ²Etty Puji Lestari, ³Hana Norhamida

^1,2,3Universitas Terbuka, Jakarta

¹Pham Thanh Nga, LL.M, ²Tran Thi Hoang Anh, MBA

¹Department of Justice, Hanoi, Vietnam
²National Academy of Public Administration (NAPA), Vietnam

¹Kadek Putri Prabandari, ²Ni Ketut Rasmini

^1,2Faculty of Economics and Business, Universitas Udayana, Indonesia

¹Vita Sirvia Piscawati, ²Zainur Hidayah, ³Hana Norhamida

^1,2,3Universitas Terbuka, Jakarta

Dr. Ubaydulla S. Nadirkhanov, PhD

Tashkent State Transport University, Transport Economy Department, 100167, Tashkent, Temiryolchilar 1, Uzbekistan

Edward Efendi Silalahi

Jl. Harsono RM No.67 Ragunan Pasar Minggu, Jakarta Selatan, DKI Jakarta 12550, Indonesia
ORCHID ID: 0000-002-4835-1972