JEFMS Journal

¹Laras Nur Fitriani, ²Darsono, ³Umi Barokah

^1,2,3Department of Master Agribusiness, Faculty of Agriculture, Sebelas Maret University, Ir. Sutami Street No. 36, Ketingan, Jebres, Surakarta, Central Java, Indonesia 57126

¹Edi Jusriadi, ²Naidah

¹Department of Magister Management, Muhammadiyah University, Makassar, Indonesia

²Department of Economic, Muhammadiyah University, Makassar, Indonesia

Dr. Ogbonna Udochukwu Godfrey

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

¹I Gede Eko Putra Sri Sentanu, ²Muhammad Rosyihan Hendrawan, ³Klara Kumalasari

^1,2,3Universitas Brawijaya, Malang, Jawa Timur, Indonesia

¹Leera Lenu Kpagih, ²Amini Maton-Awaji Clifford, ³Dr Kingsley Odungweru

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

¹Sukma Perdana,²Rosyid Arifin,³Anisatul Izzah

^1,2Accounting Study Program, Faculty of Economics and Business, Wisnuwardhana University Malang-Indonesia

³Accounting student Wisnuwardhana University Malang-Indonesia

¹Gen Norman Thomas,²Lely Indriaty,³Laili Suryati

¹Department of Accounting, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia, 11480

^2,3Department of Accounting, Faculty of Economics and Business, Universitas Persada Indonesia YAI, Jakarta, Indonesia 11320

¹Made Mulyadi,²I Putu Anom Saputra,³I Nengah Wirsa, ⁴I Nyoman Rasmen Adi,⁵Made Setini

^1,2,3,4Universitas Pendidikan Nasional Denpasar, Bali, Jl. Bedugul No.39, Sidakarya, Denpasar Selatan, Kota Denpasar, Bali 80224

⁵Faculty of Economics and Business, Warmadewa University, Bali, Indonesia, Jl. Terompong No.24, Sumerta Kelod, Kec. Denpasar Timur, Kota Denpasar, Bali 80239

¹Zhou Zhou, ²Wiliam

^1,2Universitas Prima Indonesia

Andrianto

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

Komang Krisna Heryanda

Faculty of Economic, Universitas Pendidikan Ganesha, Indonesia

¹Felicia, ²Yusuf Ronny Edward, ³Enda Noviyanti Simorangkir, ⁴Rasinta Ria Ginting

^1,2,3,4Universitas Prima Indonesia

Asst. Prof. Dr. Mustafa TORUSDAG

Van Yüzüncü Yıl University, Faculty of Economics and Administrative Sciences, Department of Economics,
Orcid Id: 0000-0002-8839-0562

Maria Silvia Avi

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

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

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

¹Nguyen Thanh Hung, ²Nguyen Thi Kim Theu

¹Department of Graduate, Tra Vinh University, 126 Nguyen Thien Thanh Road, Tra Vinh Province, Viet Nam

²Graduate student, Tra Vinh University, 3/2 Road, Vi Thanh, Hau Giang Province, Viet Nam

¹Muharsyah Hafiz, ²Nagian Toni, ³Galumbang Hutagalung, ⁴Rasinta Ria Ginting

^1,2,3,4Universitas Prima Indonesia

¹Maxi Ma'roef, ²Yuli Winarni, ³Moh . Khanif Muzaqi,
⁴Dwi Winarno, ⁵I Nyoman Susipta

^1,2,3,4Faculty of Economics and Business Gajayana University Malang

⁵Faculty of engineering and informatics Gajayana University Malang

Matundura Erickson, ²Dr. Elvis Kiano, ³Dr. Alfred Serem

¹Phd student Moi University Department of Economics

^2,3Moi University Department of Economics

Susilawati

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

¹Inung Wijayanti, ²Masita Pasca Auliani, ³Rizal Mawardi

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

¹Ni Komang Ayu Rustini, ²M. Rudi Irwansyah, ³Ni Putu Riska Wulandari, ⁴I Putu Arya Dharmayasa

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

¹Anwar Musaddad, ²Robiatul Adawiyah,³ Nur Asnawi, ⁴Eko Suprayitno

^1,2,3,4Magister Sharia Economy of State Islamic University of Maulana Malik Ibrahim Malang, Indonesia