JEFMS Journal

¹Soleh Hanafi Ihsan, ²Sri Setyo Iriani, ³Jun Surjanti

^1,2,3Universitas Negeri Surabaya, Indonesia

¹Susanta, ²Humam Santosa Utomo

^1,2Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia

¹Evi Prihartini,² Hamidah Hendrarini, ³Pawana Nur Indah

^1,2,3Master of Agribusiness Study Program, Faculty of Agriculture, UPN “Veteran” Jawa Timur

¹Sumas Wongsunopparat,² Ohnmar Haelin Rai

¹PhD, Johnson Graduate School of Management. Cornell University, United States of America MBA, Tepper School of Business,Camegie Mellon University, United States of America

²Master of Business Administration Bangkok University, Bangkok, Thailand

¹Saka, Najim,²Adegbembo, Taiwo Fadeke,³Anakor, C. A

^1,2Department of Quantity Surveying, Federal University of Technology, Akure, Ondo State, Nigeria

³3Department of Quantity Surveying, Lagos State Polytechnic, Ikorodu Lagos State, Nigeria

¹Irma Sari Permata, ²Bambang Purwoko, ³Tri Widyastuti, ⁴Apollo Daito

^1,3Faculty of Economics and Business, Universitas Pancasila. Jalan Raya enteng Agung, South Jakarta, Indonesia

^2,4Postgraduate School of Economic and Business, Universitas Pancasila & Jalan Borobudur no. 7, Central Jakarta, Indonesia

¹Wiwit Hariyanto, ²Devi Permatasari, ³Andrianto

^1,2Accounting Study Program, Faculty of Business, Law & Social Sciences, Muhammadiyah University Sidoarjo

³Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Surabaya

¹Dr. Nael Sayedahmed, ²Dr. Shaista Anwar, ³Dr. Majdi Khaleeli

^1,2,3BA department, Khawarizmi International College, UAE

¹Boris Kontsevoi, ²Sergey Kizyan

^1,2Intetics Inc., Naples, FL, USA

¹Leera Kpagih, ²Amadi Celestine Rose, ³Dr Ezebunwo Nyeche

^1,2,3Rivers State University, Department of Economics

¹Bernard Wilson, ²Innocent Odekina Idachaba, ³Godiya Mallum Shallangwa

¹Heriot-Watt University, United Kingdom

²Ahmadu Bello University, Nigeria

³Adamawa State University, Mubi- Nigeria

¹Lely Indriaty,²Gen Norman Thomas

¹Department of Accounting, Faculty of Economics and Business, Universitas Persada Indonesia YAI, Jakarta, Indonesia 11320

²Department of Accounting, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia, 11480

¹Sri Widayanti, ²Mazidatur Rachmah, ³Endang Yektiningsih , ⁴Risqi Firdaus Setiawan

^1,2,3,4 Agribusiness Study Program, Faculty of Agriculture, UPN “Veteran” Jawa Timur

¹Dr. Hany Mamdouh Selim, ²Dr. Majdi Khaleeli, ³Dr. Latha Krishnadas

^1,2,3Khawarizmi International College – United Arab Emirates

¹Hidayatna Putri, ²Iskandar Muda, ³Muammar Khadafi

^1,2,3Faculty of Economics and Business, University of Sumatra Utara

¹Inung Wijayanti,²Arviella Nauranda Nelwan,³ Rizal Mawardi

^1,2,3Faculty of Economics and Business, Perbanas Institute, Jakarta

Zgarni Amina

Teacher Researcher. The International Finance Group, Faculty of Economic Sciences and Management of Tunis. University of Tunis El Manar, Tunisia

¹Ioakimidis Panagiotis, ²Chatzidimou Triantafillos

¹Museum Collection of the Ionian University

²Laboratory Teaching Staff University of Thessaly, Department of History, Archaeology and Social Anthropology

Zilola A. Shomansurova

Independent researcher Tashkent State University of Economics Tashkent, Uzbekistan

¹Mohammad Taleghani,²Roza Taati

¹Associate Professor, Faculty of Management and Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

²Ph.D. Student of Business Administration (Marketing Management), Faculty of Management and Humanities, North Tehran Branch, Islamic Azad University, Tehran, Iran

¹Rabiatul Adawiyah,² St. Maryam, ³Diswandi Diswandi

^1,2,33Faculty of Economics and Business, University of Mataram

¹Bernard Wilson,² Adekunle Akeem Azeez, ³Gamaliel Andrew

¹Heriot-Watt University, United Kingdom

²Ahmadu Bello University

³Kaduna State University

¹Nurul Mauliza, ² Iskandar Muda,³ Robert Sibarani

^1,2,3University of North Sumatra

¹Zephaniah Moriaso Musamba, ² Jiying Wu,³ Duncan O Hongo,⁴ Olivier Joseph Abban

^1,2Department of Statistics, School of Finance and Economics, Jiangsu University, Zhenjiang 212013, People’s Republic of China

³School of Finance and Economic, Jiangsu University, Zhenjiang 212013, People’s Republic of China

⁴School of Mathematical Science, Institute of Applied Systems and Analysis (IASA) Jiangsu University, Zhenjiang 212013, People’s Republic of China

Prof. Dr. Sudadio, M.Pd

¹Sri Purwaningsih, ²Rieke Pernamasari, ³Deden Tarmidi

^1,2,3Departement of Accounting, Universitas Mercu Buana, Jakarta, Indonesia

¹I Putu Agus Santana,² Made Suyana Utama

^1,2Faculty of Economics and Business, Udayana University, Bali - Indonesia

¹Febrina Mahliza, ² Rahmatyas Aditantri

¹Department of Management, Universitas Mercu Buana, Indonesia

²Department of Urban and Regional Planning, Universitas Agung Podomoro, Indonesia

¹Irma Sari Permata,² Kurnia Heriansyah

^1,2Faculty of Economics and Business, Universitas Pancasila. Jalan Raya Lenteng Agung, South Jakarta, Indonesia