JEFMS Journal

¹TUKESIGA Godfrey, ²BAKAKI Ivan, ³KINIAGI Clinton Humphery, ⁴WAGIMA Christopher

¹Lecturer and Consultant School of Business and Management at King Ceasor University

²,⁴Lecturer, Faculty of Business and Management International University of East Africa and Consultant at King Ceasor University

³Associate, Institute of Structural Engineers, France

¹Aris Munandar, ²Achmad Sani Supriyatno, ³Alfiana Yuli E

¹Study Program of Islamic Education Management. Post-graduate Student of Universitas Islam Negeri Maulana Malik Ibrahim Malang. Indonesia

²Faculty of Economics, State Islamic University of Malang. Indonesia

³Faculty of Tarbiyah and Teacher Training at the State Islamic University of Malang. Indonesia

¹Agada, Franklin A, ²Dumani, Markjackson, ³Duke, Ebikela S., ⁴ Oguru, Foster A.

¹,²,³,⁴Federal Polytechnics Ekowe, Bayelsa State, Nigeria

¹Apud Abdul Aziz, ² Bomer Pasaribu, ³Partogi S Samosir

¹,²,³Universitas Krisnadwipayana, Campus Unkris Jatiwaringin PO BOX 7774/Jat CM Jakarta 13077, Indonesia

Maria Silvia Avi

Full Professor in Business Administration Management Department- Ca’Foscari Venezia S. Giobbe – Cannaregio 873- 30121 Venezia (Italy)
ORCID ID: orcid.org/0000-0003-1164-4410

¹Rido Luspratama, ²Nathasya Putri Cuaca,³ Thomas Firdaus Hutahean

¹,²,³Department of Accounting, Faculty of Economics, Universitas Prima Indonesia, Indonesia

¹Muhtorali Abdurahmonov, ²Abduvoxidov Suxrob Muxtorali ugli

¹Lecturer at Namangan Institute of Engineering and Technology, Namangan, Uzbekistan

²Student of the Namangan Institute of Engineering and Technology Namangan, Uzbekistan

¹Olaoye, Samuel Adebayo, ²Ogbebor, Peter Ifeanyi,³Elelu, Funmi Silifat

¹Lecturer, Department of Accounting, Babcock University, Ilishan-Remo, Ogun State

²Lecturer, Department of Finance, Babcock University, Ilishan-Remo, Ogun State

³Masters Students, Department of Finance, Babcock University, Ilishan-Remo, Ogun State

¹Golda Permatasari Tamaina, ²Suharto,³Iwan Kurniawan Subagja

¹,²,³Universitas Krisnadwipayana, Campus Unkris Jatiwaringin PO BOX 7774/Jat CM Jakarta 13077, Indonesia

Nkiruka Evangeline Obi-Aso

Department of Estate Management, Nnamdi Azikiwe University, Awka, Anambra, Nigeria

¹Yohanes Gunawan Wibowo,²Reri Herawati Wulandari,³Nurul Qomariah

Universitas Muhammadiyah Jember

Muhammad Harri

Universitas Krisnadwipayana Jakarta Campus Unkris Jatiwaringin PO BOX 7774/Jat CM Jakarta 13077, Indonesia

¹Poi, G. ²Uzomba, P. C.

¹Department of Business Administration, University of Africa, Toru, Toru-Orua, Bayelsa State

²Corresponding Author: Department of Economics, Federal University Lokoja

¹Muluken Philipos, ²Guta Bukero,³Tamirat Girma

¹,²,³Wondo Genet Agricultural Research Center, P.O.Box 198, Shashemene, Ethiopia.P.O.Box 2003, Addis Ababa, Ethiopia

¹Radnasari, ² Baharuddin,³Achmad Sani Supriyanto

¹Department of Islamic Education Management. Postgraduate at State Islamic University of Malang Indonesia

²Faculty of Tarbiyah and Teacher Training at the State Islamic University of Malang Indonesia

³Faculty of Economics, State Islamic University of Malang Indonesia

¹Vira Anisya, ² Achmad Sani Supriyanto,³Vivin Maharani Ekowati

¹,²,³Departement of Management, Faculty of Economics, State Islamic University Of Maulana Malik Ibrahim, Malang, Indonesia

¹Kadek Rai Suwena, ² M. Rudi Irwansyah,³Komang Yuiin

¹,²,³Economic Education Study Program of Universitas Pendidikan Ganesha, Indonesia

¹Sumas Wongsunopparat, ²Wei Chun Yang

¹Ph.D., Johnson Graduate School of Management, Cornell University, United States of America MBA, Tepper School of Business, Carnegie Mellon University, United States of America

²Master of Business Administration, Bangkok University, Bangkok, Thailand

¹Stanley Chika Nwaogu, ²Charles C. Egolum,³Nonso Izuchukwu Ewurum

¹,³Department of Estate Management, University of Nigeria, Enugu Campus, Enugu, Nigeria

²Department of Estate Management, Nnamdi Azikiwe University Awka, Anambra, Nigeria

¹Le Thi Hai Ha, ²Pham Thi Thuy Van,³Nguyen Thi Anh Tram

¹,²,³University of Labor and Social Affairs, Vietnam.

Dr. Amar Kumar Chaudhary

Senior Faculty, University Department of Commerce and Business Management & Ex. Registrar, Ranchi University, Ranchi

Lord Prof. PhD PhD Momtchil Dobrev-Halachev

Scientific Research Institute Dobrev & Halachev.JSC., Sofia.Bulgaria

¹Andrianto,²Tri Ratnawati,³Nekky Rahmiyati

¹Doctoral Program in Economics, Faculty of Economics and Business, 17 August University Surabaya, Indonesia

²,³Lecturer at the Faculty of Economics and Business, 17 August 1945 University Surabaya, Indonesia

Lord Prof. PhD PhD Momtchil Dobrev-Halachev

Scientific Research Institute Dobrev & Halachev.JSC., Sofia.Bulgaria

¹Faradita, ²Mahdani Ibrahim, ³Iskandarsyah Madjid

¹,²,³Faculty of Economics and Business, Universitas Syiah Kuala-Indonesia

¹Adhy Satya Pratama, ²M. Pudjihardjo, ³Asfi Manzilati⁴Devanto Shasta Pratomo

¹Doctoral Program in Economics, Faculty of Economics and Business, University of Brawijaya, Indonesia

²,³,⁴Faculty of Economics and Business, University of Brawijaya, Indonesia

¹,³Uduakobong Inyang, ²,³Okonkwo, Ikeotuonye Victor

¹Department of Insurance, University of Uyo, Akwa Ibom State, Nigeria.
https://orcid.org/0000-0002-4122-6482

²Department of Banking and Finance, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria.

³Department of Insurance and Risk Management Enugu State University of Science and Technology, Enugu State, Nigeria.

Dr. Mahmoud H. Abu Joma

Amman Arab University

Adetan, Taiwo Temitayo

Department of Finance, Faculty of Management Sciences Ekiti State University, P.M.B 5363, Ado Ekiti, Nigeria

Lord Prof. PhD PhD Momtchil Dobrev-Halachev

Scientific Research Institute Dobrev & Halachev.JSC., Sofia.Bulgaria