JEFMS Journal

¹Asri Laksmi Riani, ²Hunik Sri Runing Sawitri, ³Suryandari Istiqomah,

⁴Anastasia Riani S,⁵Intan Novella QA,⁶Mugi Harsono

^1,2,3,4,5,6 Department of Management, Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia

¹Zivana Aprilia Ariqoh, ²Yuniningsih Yuniningsih

^1,2 Department of Management, Faculty of Economic and Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur,Indonesia

Dian Kurniawati

Perbanas Institute

Inna Korin

Postgraduate student of the Department of Enterprise Economics, State Tax University, Ukraine

¹Ezra Hosama,²Ignatius Roni Setyawan

¹Alumnae of Faculty of Economics & Business, Universitas Tarumanagara, l. Tanjung Duren Utara 1, Jakarta, Indonesia

²Lecturer of Faculty of Economics & Business, Universitas Tarumanagara, l. Tanjung Duren Utara 1, Jakarta, Indonesia

¹Yoga Nindhita,²Heni Subekti, ³Risma Musfiyana,⁴Sri Lestari,

^1,2,3,4STIE Semarang-Indonesia

¹Sugianto,²Ullya Vidriza, ³Indri Arrafi Juliannisa

^1,2,3UPN Veteran Jakarta

Ana Margarida Machado de Almeida

Deputy Head of International Relations Department in Banco de Portugal

¹Indria DwiiHapsari,²Nurul Qomariah,³Ni Nyoman Putu Martini⁴Nursaid

^1,2,3,4Universitas Muhammadiyah Jember

Peter Mwai Kinuthia

Department of Economics, Moi University

Ratih Mukti Azhar

Department of Management, University of Pembangunan Nasional Veteran of East Java, Surabaya, Indonesia

¹Bashir Muhammed Abdullahi,²Umar Mohammed Tela

^1,2School of Management, Universiti Sains Malaysia

¹Obed Kerimu,²Issacs Kipruto Kemboi,²Dedan Oriewo Onganya

^1,2,3Department of Economics, Moi University, Kenya

¹Nur Asia Jamil,²Sopiah

^1,2Master of Management, State University of Malang, East Java, Indonesia

Maria Silvia Avi

Full Professor in Business Administration, Management Department- Ca’Foscari Venezia, S. Giobbe – Cannaregio 873- 30121 Venezia (Italy)

¹Ni Komang Ayu Rustini,²Made Kembar Sri Budhi,³Ni Putu Wiwin Setyari, ⁴Nyoman Djinar Setiawina

^1,2,3,4Faculty of Economic and Business, Udayana University, Indonesia

Ahmad Kevin Alfirdaus Arief

State University of Malang, Jl. Semarang 5 Malang, Kec. Lowokwaru, Malang City, Indonesia

¹Eudoxie Bessan,²Christian Ayédoun

¹Dr, LEP/University of Abomey-Calavi

²Researcher at CEED, Benin

¹Yuniningsih Yuniningsih,²Bowo Santoso,³Irvinta Mestika Sari, ⁴Alfan Auththor Firdausy,⁵Irvan Cahya Romadhon

^1,2,3,4,5Department of Management, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia.

¹Roy te Riele,²Georgios Georgakopoulos,³Kanellos Toudas, ⁴Paraskevi Boufounou

¹Faculty of Economics and Business, University of Amsterdam

²Associate Professor, Department of Agricultural Economics and Rural Development, Agricultural, University of Athens

³Assistant Professor of Accounting and Finance, Department of Agribusiness and Supply Chain Management, Agricultural University of Athens

⁴Assistant Professor of Development Finance, Department of Economics, National and Kapodistrian University of Athens

¹M. Rudi Irwansyah,²I Ketut Sudibia,³I Nyoman Mahendra Yasa, ⁴Ida Bagus Putu Purbadharmaja

^1,2,3,4Faculty of Economic and Business, Udayana University, Denpasar, Indonesia

¹Falana Olasupo Solomon,²Adejuwon Joshua Adewale

^1,2Department of Management and Accounting, Lead City University, Ibadan, Nigeria.

¹Dr. Joshua Adewale ADEJUWON,²Iyabode Kurfilat HASSAN

^1,2 Department of Management and Accounting, Lead City University, Ibadan, Nigeria

Kadek Goldina Puteri Dewi

Faculty of Economics and Business, Warmadewa University

¹Ni Wayan Sitiari,²I Wayan Gde Sarmawa,³Luh Kade Datrini ⁴Ni Luh Anik Puspa Ningsih

^1,2,3,4Faculty of Economics and Business, Warmadewa University, Denpasar, Bali, Indonesia

¹Afif Musthafa,²Taufiq Arifin

^1,2Sebelas Maret University & Jl. Ir. Sutami No. 36, Kentingan, Jebres, Surakarta, Indonesia

¹Nanik Hariyana,²Dhani Ichsanuddin Nur,³Kustini Kustini, ⁴Ronggo Alit,⁵Luckman Ashary

^1,2,3Department of Management, Faculty of Economics University Pembangunan Nasional Veteran Jawa Timur. Indonesia.

⁴faculty of computer science, State University of Surabaya. Indonesia.

⁵Accounting Study Program, University Ibrahimy. Indonesia.

¹Setiani,²Sudarmiatin,³Agus Hermawan

^1,2,3Doctoral Program in Management Science, Faculty of Economics and Business, Universitas Negeri Malang, Indonesia

¹I Made Adi Suwandana,²Ni Nyoman Yuliarmi,³I Gusti Wayan Murjana Yasa,⁴Putu Ayu Pramitha Purwanti

^1,2,3,4Faculty of Economic and Business, Udayana University, Indonesia