JEFMS Journal

¹Elisabet Saverina Siena, ²Syaiful Arifin, ³Rudy Wahyono

¹ Postgraduate student of Study Program. Master of Management at University of Merdeka Malang, Indonesia

^2,3Lecturer Master of Management at University of Merdeka Malang, Indonesia

¹Fachrudy Asj’ari, ²Indri Febrianingrum, ³Moh. Afrizal Miradji, ⁴Nersiwad

^1,2,3Department of Management, Faculty of Economics and Business, Universitas PGRI Adi Buana Surabaya

⁴Department of Management, Faculty of Economics Universitas Islam Majapahit, Mojokerto

¹Mihaela IORDACHE, ²Emilia TITAN

^1,2The Bucharest University of Economic Studies, Romania

¹Osita, Fabian Chinedu, ²Akam, Godwin Uche, ³Dike, Goodfaith Nnenna

¹Department of Business Administration, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria

^2,3Department of Business Administration, Chukwuemeka Odumegwu Ojukwu University, Igbariam Campus, Anambra State

¹Jose de Figueiredo Belem, ²Ana Marilia Barbosa Oliveira, ³Tharsis Cidália de Sá Barreto Diaz Alencar, ⁴Edithe Oliveira Nogueira

¹CPF 068.003.193-68 ,http://lattes.cnpq.br/0663415534233153,ORCID 0000-0003-4100-7172

²CPF: 006.041.073-66,http://lattes.cnpq.br/5542647075916230

³CPF: 425.960.093-15,http://lattes.cnpq.br/5214712222311784

⁴CPF 061.811.472-68,ORCID 0000-0003-0189-8943

¹Suoye Igoni, ²Nnaemeka Anthony Nwadioha, ³Itotenaan Henry Ogiri

^1,2Department of Banking and Finance, University of Nigeria, Nigeria

³Department of Accounting, Gregory University, Uturu, Nigeria

¹Akhmad Muhammadin, ²Nurhidayah

^1,2Postgraduate Makassar Economic College (STIEM-Bongaya), Makassar, Indonesia

¹Sri Widayanti, ²Risqi Firdaus Setiawan

^1,2Agribusiness Study Program, Faculty of Agriculture UPN "Veteran" East Java

¹Pande Ira, ²Ni Putu Oka Agustini, ³Nyoman Tri Lilasari

Dr. Naji Shayeb Alrikabi

Baghdad College of Economic Sciences University

¹Victor Chukwunweike EHIEDU, ²Anastasia Chi-Chi ONUORAH, ³Festus Chukwumah OSAKWE

^1,2,3Banking and Finance Department, Faculty of Management Sciences, Delta State University, Abraka

¹Evans Kipchumba Kiprotich,²Prof. Hazel Gachoka Gachunga,³Dr. Ronald Bonuke

¹Phd Student, Jomo Kenyatta University of Agriculture and Technology

²Jomo Kenyatta University of Agriculture and Technology

³Moi University

JULIAN MIRANDA TORREZ

Autonomous University Of Guerrero Mexico

¹Dina Anggriani, ²Nagian Toni, ³Rasinta Ria Ginting

^1,2,3Universitas Prima Indonesia

¹Suriansyah Murhaini, ²Bhayu Rhama, ³Ferry Setiawan, ⁴I Ketut Fourent Kusamba

¹Faculty of Law, University of Palangka Raya, Palangka Raya, Indonesia

^2,3Faculty of Social and Political Science, University of Palangka Raya, Palangka Raya, Indonesia

⁴Postgraduate Programme, University of Palangka Raya, Palangka Raya, Indonesia

Maria Silvia Avi

¹Full Professor in Business Administration, Management Department- Ca’Foscari Venezia S. Giobbe – Cannaregio 873- 30121 Venezia (Italy)
ID: orcid.org/0000-0003-11164-4410

¹Mohammed Jibril,² Mohammed Badamasi Idris

¹Department of Accounting, Federal University Lafia, Nasarawa State University, Nigeria

²Department of Banking and Finance, Nasarawa State University, Keffi, Nasarawa State, Nigeria

¹Dang Vu Ngoc Mai , ²Nguyen Chi Mai, ³Dang Ha My, ⁴Dao Quynh Chau , ⁵Vu Hoang Ngan

^1,3,4Class 12 History, Hanoi - Amsterdam High School for the Gifted, Vietnam

²Class S4-H, Cedar Girls' Secondary School, Singapore

⁵National Economics University, Hanoi, Vietnam

¹Fadhil Yamaly , ²Yunita Febriani, ³Mardiana Puspasari

^1,2,3Lecturer Faculty of Economics and Business, University Muhammadiya Palembang, Indonesia

¹Muhammad Kholisul Imam , ²Anas Tania Januari

¹Lecturer, Accounting Department, State Polytechnic of Malang, Indonesia

²Lecturer, Islamic Education Management, STAI Ma’had Aly Al Hikam, Indonesia

Serge Decroly FEMBA

Faculty of Economics and Management, University of Dschang, Cameroon

Fadhil Yamaly

Muhammadiyah University of Palembang & Indonesia

¹Adji Suratman, ²Gusmiarni, ³Aminah

^1,2,3Sekolah Tinggi Ilmu Ekonomi Y.A.I

¹Dr. Nathan, Emmanuel, ²UCHE, Warlice Joel

¹Department of Economics, Faculty of Social Sciences, Niger Delta University, Wilberforce Island, PMB 071, Bayelsa State,Nigeria

²Directorate of Consultancy Entrepreneurship Research and Development (DOCERAD), Niger Delta University, Wilberforce Island, Bayelsa State

¹Leonardo Sihombing, ²Ismail Razak, ³Harry Indratjahyo

^1,2,3Faculty of Economics,Universitas Krisnadwipayana Jakarta

¹Suranto, ²Suharto, ³Harry Indratjahyo

^1,2,3Faculty of Economics,Universitas Krisnadwipayana Jakarta

¹Tomy Rizky Izzalqurny, ²Mariyatul Kiftiyah, ³Miftahul Jannah

^1,2,3Universitas Negeri Malang & Semarang Street 5, Sumbersari, Lowokwaru, Malang Citty, East Java, Indonesia 65145

¹Ismardi, ²Said Musnadi, ³Syafruddin Chan

^1,2,3MM Study Program, FEB Syiah Kuala University

¹Ahmad Azkal Barri Mahfudzi, ²Raisa Fitri

^1,2Department of Management, Economics Faculty, Universitas Negeri Malang

¹Akhlakul Karimah, ²Isti Fadah,³Nurul Qomariah

¹SMA Negeri 1 Tegaldlimo Banyuwangi

²Universitas Jember

³Universitas Muhammadiyah, Jember

¹Agung Winarno,² Yuli Agustina,³ M. Aris Ichwanto, ⁴Maruto

^1,2,3Universitas Negeri Malang

⁴Universitas Pembangunan Nasional

Dr. Patrick K Ansah

Lecturer in Economics, Regent University College of Science and Technology Accra, P.O. Box DS 1636, Dansoman, Accra, Ghana.