JEFMS Journal

¹Ratih Purbowisanti, ²Hadri Kusuma, ³Syafiq Mahmadah Hanafi

¹PhD Student UIN Sunan Kalijaga Yogyakarta, Indonesia

²Professor, Faculty of Economics and Business , Islamic University of Indonesia, Indonesia

³Senior Lecturer, Faculty of Islamic Economics, UIN Sunan Kalijaga Yogyakarta, Indonesia

Stephen Errol Blythe

Associate Professor of Accounting and Business Law, College of Business, Tarleton State University, Fort Worth, Texas USA

¹Dyah Kusumastuti,²Ricky Agusiadi,³Sedarmayanti

¹,²,³Sangga Buana University, Jl. PHH Mustofa (Suci) No.68 – Bandung, Jawa Barat – Indonesia

Ambille, Beauty Eric

Department of Marketing, Ignatius Ajuru University of Education, Rivers State, Nigeria.

Ambille, Beauty Eric

Department of Marketing, Ignatius Ajuru University of Education, Port Harcourt Rivers State, Nigeria

Akani Elfreda Nwakaego

Department of Banking and Finance Rivers State University, Port Harcourt, Nigeria

ZAAGHA, Alexander Sulaiman

Department of Banking and Finance, Rivers State University, Nigeria

George Nwangwu

Research Fellow, African Procurement Law Unit, Department of Mercantile Law, Stellenbosch University. South Africa and Honorary Senior Research Associate, The Bartlett School of Construction & Project Management, University College London, London, United Kingdom.

Adibe Francis Chikwendu

Department of Banking and Finance, Rivers State University, Nigeria

ZAAGHA, Alexander Sulaiman

Department of Banking and Finance, Rivers State University, Nigeria

¹Irma Febrianty,²Idianor Mahyudin,³Dina Camelia,⁴Ayu Amalia,⁵Nur Safira Rahmi

¹Fisheries Socio-Economic Studi Program, Lambung Mangkurat University. ORCID ID: 00000001.5542.0262

²Professor Fisheries Socio-Economic Studi Program, Lambung Mangkurat University

³,⁴,⁵Thesis level Student Fisheries Socio-Economic Studi Program, Lambung Mangkurat University

¹Awa Michael Uduma,²Nwaguru Wisdom Ezemndi

¹,²Department of banking and finance, Imo State University Owerri, Nigeria

¹Anyamaobi Chukwuemeka,²Agilebu, Ogechi Michael

¹,²Department of Banking and Finance, Rivers State University, Nigeria

¹Musbikhin,²Biyati Ahwarumi,³Anas Alhifni

¹,²,³Sunan Drajat Institute, Sunan Drajat Institute, Djuanda University

¹Younes TANANI,²Aziz SAIR

¹Doctoral researcher in economics and management sciences, Research Laboratory on Tourism Studies

²Professor of Higher Education at the ENCG of Agadir, Research Laboratory on Tourism Studies

¹Akmal Ihsan,²Muhammad Ghafur Wibowo, ³Mukhammad Yazid Afandi, ⁴Taosige Wau,⁵ Muhammad Abduh

¹Student UIN Sunan Kalijaga Yogyakarta, (Indonesia)

²,³,⁴Senior Lecturer, Faculty of Economics and Business, UIN Sunan Kalijaga Yogyakarta, (Indonesia)

⁵Senior Assistant Professor, School of Business and Economics, Univerciti Brunei Darussalam, (Brunei Darussalam)

¹Melisa,² Galumbang Hutagalung, ³ Enda Noviyanti Simorangkir

¹,²,³Universitas Prima Indonesia

¹Fhikry Ahmad Halomoan Siregar,² Galumbang Hutagalung, ³ Rasinta Ria Ginting

¹,²,³Universitas Prima Indonesia

Maria Silvia Avi

Full Professor in Business Administration Management Department- Ca’Foscari Venezia S. Giobbe – Cannaregio 873- 30121 Venezia (Italy)
ORCID ID:0000-0003-11164-4410

¹Arief Fathoni Argadian,²Nila Armelia Windasari

¹,²Master of Business Administration Student, Bandung Institute of Technology

¹Surya,² Galumbang Hutagalung,³ Yusuf Ronny Edward

¹,²,³Universitas Prima Indonesia

¹Wendra Suhendry,² Nagian Toni,³ Enda Noviyanti Simorangkir

¹,²,³Universitas Prima Indonesia, Indonesia

¹Goitseone Bridget Khwae,²Dr. Azadeh Amoozegar

¹,²Centre of Postgraduate Studies, Limkokwing University of Creative Technology, Kuala Lumpur, Malaysia

¹D. Sholdarov,²G. Kasimova,³D. Abdujalilova

¹PhD, Head of the Department “Budget Accounting and Treasury”, Tashkent Financial Institute

²Acting Professor, Department of “Budget Accounting and Treasury”, Tashkent Financial Institute

³Master Student, Tashkent Financial Institute

¹Hotbertua,²Galumbang Hutagalung,³Rasinta Ria Ginting

¹,²,³Universitas Prima Indonesia

¹Mr. Ghazouani NIDHAM,²Mr. Ghazouani ASSAAD

¹,²Laboratory for Econometrics applied to finance

¹Ni Nengah Rai Yennie,²Putu Kepra Mareni,³I Nengah Sudja

¹,²,³Mahasaraswati University Denpasar

¹Dennys Paulus Parlindungan Damanik,²Galumbang Hutagalung,³Rasinta Ria Ginting

¹,²,³Universitas Prima Indonesia

Syrine Ben Romdhane

Assistant Professor, Higher Institute of Management of Tunis, University of Tunis, Tunisia

¹Andin Rahma Refiana,² Rudi Purwono

¹,²Universitas Airlangga

¹FOSSI Armand Depesquidoux, ²AKANGA REUBEN Johnson,³ YOMGNI TAWEMBE Nadège Pascaline

¹,²Ph.D. in Entrepreneurial Finance

²Ph.D. in Finance

³Ph.D in Human Resources Management, Faculty of Economics and Management Sciences of the University of Dschang, P. O. Box 110 Dschang Cameroun, Department of Accounting and Finance, Laboratoire de Recherche en Management (LAREMA), University of Dschang-Cameroun.

Rimsha Bilal

Institute of Business Administration (IBA), Karachi

¹Timothy Kipkogei Kiptum,²Dr. Naomy Koske,³Dr. Patrick Limo

¹,²,³Moi University Department of Finance and Accounting Kenya

¹Steven Chen,²Siera, ³Farencia Tanudjaya,⁴ Rama Pratama Br Damanik, ⁵Namira Ufrida Rahmi

¹,²,³,⁴,⁵Departement Accounting, Universitas Prima Indonesia, Medan

¹Dr. Upendo Brilliant Cornell Nyamanza,^{Correspondent author}Kabula Irene Mulihano

¹Lecturer, Department of Business Administration, College of Business Education,Dar es Salaam – Tanzania

^{Correspondent author}Programme Manager - Reserves Management and Payment systems, Macroeconomic and Financial Management Institute of Eastern and Southern Africa (MEFMI) ,Harare-Zimbabwe.