JEFMS Journal

¹Thi Huong Mai, ²Thi Mai Mai

¹University of Labor and Social Affairs Hanoi, Vietnam

²Hanoi Law University, Vietnam

¹Rajinder Singh, ²Dr. Prashant Kumar

¹,²Department of Economics, Hemvati Nandan Bahuguna Garhwal Central University, Srinagar, (Uttarakhand)S.R.T.Campus, Badshahithaul, Tehri

Muamer Halilbasic

Professor at Sarajevo School of Economics and Business, University of Sarajevo, Trg Oslobodjenja – Alija Izetbegović 1, Sarajevo, Bosnia and Herzegovina

Emma Anyika

The Co-operative University of Kenya, Nairobi, Kenya

¹Nofra Fadila Rahmi, ²Endrizal Ridwan,³Sari Lenggogeni

¹,²,³Universitas Andalas

Dr Parin Somani

Independent Academic Scholar

¹Sri Endang Fitria,² Ririn Wulandari

¹Master of Management Student of Mercu Buana University, Jakarta Indonesia

²Senior Lecturer of Mercu Buana University, Jakarta Indonesia

¹Mirza Purta Ashari, ²Mukhammad Yazid Afandi,³ Syafiq Mahmadah Hanafi,⁴Ibnu Muhdir,⁵Muhammad Ghafur Wibowo

¹Master of Islamic Economics Students, Sunan Kalijaga Islamic State University, Indonesia

²,³,⁴,⁵Senior Lecturer, Master of Islamic Economics, Sunan Kalijaga Islamic State University, Indonesia

Dr. Ogbonna Udochukwu Godfrey

Department of Banking and Finance College of Management and Social sciences Rhema University Aba, Nigeria

¹Nur Endah Retno Wuryandari,² Muhamad Al Faruq Abdullah,³ Fredo Arizki Rahmadiansyah

¹,²,³Manajemen, Universitas Dian Nusantara

Heriberto Pérez-Romero

Technological University of Manzanillo
ORC ID :00-0002-9703-026X

¹Muslichah Muslichah,² Achmadi Achmadi

¹,²STIE Malangkucecwara Malang Indonesia

Hero Wirasmara Kusuma

Lecture at University of Faletehan Banten, Indonesia

¹Dematria Pringgabayu,² Elyana Hutahean, ³ Hendriady de Keizer

Politeknik Pajajaran ICB, Bandung, Indonesia

Blerta Haliti Baruti

¹Zulkhairani, ²Yusuf Ronny Edward

¹,²Universitas Prima Indonesia, Medan, Indonesia

¹Michael Rotimi SANNI Phd, ²Azeez Adekunle ALIU, ³Olawale Joseph FATOKI, ⁴Mofoluwaso Iyabode OJEDDELE Phd

¹Achievers University, Owo, Ondo State, Nigeria

²The Federal Polytechnic, Ilaro, Ogun State, Nigeria

³The Federal Polytechnic, Ilaro, Ogun State, Nigeria

⁴Redeemer’s University, Ede, Osun State, Nigeria

¹Rafiqah Humaira,² Abdillah Arif Nasution, ³ HB. Tarmizi

¹,²,³Universitas Sumatera Utara, Medan, Indonesia

¹Dr. Henry Waleru Akani, ² Ezebunwo Justice

¹,²Department of Banking and Finance, Rivers State University Nkpolu - Port Harcourt, Rivers State, Nigeria

Dr. Ogbonna Udochukwu Godfrey

Department of Banking and Finance, College of Management and Social sciences Rhema University Aba, Nigeria

Bekmirzayev Mirzohid Adashaliyevich

Namangan Institute of Engineering and Technology

¹Samira EL FEROUALI,² Abdelali EZZIADI,³ Said OUHADI,⁴ Mohamed EL GOUCH

¹PhD Student ENCG , Cadi Ayyad University Marrakech

²Researcher-Professor, FP Sidi Bennour, University, El-Jadida

³Researcher-Professor, ENCG, Cadi Ayyad University Marrakech

⁴PhD Student FSJES, LRSGO, Ibn Tofail University Kenitra

¹Agung Kemal,²Abdul Rivai,³ Eddy Sanusi Silitonga

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

¹Tri Kartika Pertiwi,²Fani Khoirotunnisa,³ G. Oka Warmana

¹,²,³Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Indonesia

Thi Tuoi Do

University of Labor and Social Affairs, Vietnam

¹Eny Endah Pujiastuti, ²Humam Santosa Utomo, ³Sigit Haryono

¹,²,³Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia

¹Theresa Kula, ²Kamariah Ismail, ³Salihu Aramide Ibrahim

¹UTB School of Business, Management, Universiti Teknologi Brunei, Brunei Darussalam

²Faculty in Economics, Universiti Teknologi Brunei, Brunei Darussalam

³Faculty in Accounting, Universiti Teknologi Brunei, Brunei Darussalam

Mirsobitov Mirziyod Mirzoxid og’li

Independent Researcher (PhD) of Fiscal Institute under the State Tax Committee