JEFMS Journal

¹Wulan Dari, ²Samsul Bakri, ³Nany Noor Kurniyati, ⁴Anamonce Sondega

^1,2,3,4Widya Mataram University, Yogyakarta

¹Goethe University, Frankfurt am Main

¹Leera Lenu Kpagih1, ²Chidum Chibueze Chinda, ³Dr Victor Akidi

^1,2,3Rivers State University

¹Wahyu Hidayat, ²Handoyo DW

^1,2Business Administration, Faculty of Social Science and Political Science, Universitas Diponegoro – Prof.Sudarto, SH Tembalang Semarang Indonesia (50275)

¹Achmad Faisol, ²Indra Tjahaja Amir Tan Malayu, ³Dan Pawana Nur Indah

¹Student at Magister Agribusiness Study Program, Faculty of Agriculture, UPN “Veteran” Jawa Timur

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

¹Orobah Mahmoud, ²Salwa A. M. Barghouthi,³ Yahya Fahmawi, ⁴Firas S. Q. Barakat

¹Department of Banking & Finance, Faculty of Economics and Business Al-Quds University, Jerusalem, Palestine

²Department of Business Administration, Faculty of Economics and Business Al-Quds University, Jerusalem, Palestine

³Head of the strategic planning department, Palestine Technical University Kadoorie, Tulkarem, Palestine

⁴Department of Accounting, Faculty of Economics and Business Al-Quds University, Jerusalem, Palestine

¹Wolfgang Neussner,² Klaudia Furundzija

^1,2University of Applied Sciences Technikum Wien, Hoechstaedtplatz 6, 1200 Vienna, Austria

¹ODUNAYO Jimoh, ²ADEGBIE Folajimi Festus

^1,2Babcock University, Department of Accounting Ilishan Remo, Ogun State.

¹Aswar, ²Suharto, ³Abdul Rivai, ⁴Ella Siti Chaeriah

^1,2,3,4Universitas Krisnadwipayana, Campus Unkris Jatiwaringin PO BOX 7774/Jat CM Jakarta 13077, Indonesia

¹Zaini, ²Eddy Sanusi Silitonga,³ Guswandi

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

Dr. Patrick K Ansah

Takaharu Ishii

¹Eyinade Michael, ²Adebayo Adeyinka Taoheed,³ OTI Cynthia Chinedu

^1,3 (MSc. Fellow) Department of Business Administration, Lagos State University, Ojo, Lagos.

² Department of Business and Finance,Crescent University, Abeokuta, Ogun State.

Ahmad Ali Almohtaseb

Al-Hussein Bin Talal University

¹Ni Nyoman Novi Santi Dewi, ²Ronald Suryaputra, ³Oliandes Sondakh

¹ Master of Management Student at Pelita Harapan University, Surabaya 60234, Indonesia

^2,3The Lecturer of Master of Management at Pelita Harapan University, Surabaya 60234, Indonesia

¹Charles Bryan Yofri, ²Dr. Oliandes Sondakh, S.E., M.M, ³Dr. Amelia, S.E., M.M.

^1,2,3Universitas Pelita Harapan Faculty of Economic and Business

¹Alexander, S.M., ²Dr. Ronald S.T., M.M., ³Dr. Amelia S.E., RFP-I., MM

^1,2,3Universitas Pelita Harapan falculty of Economic and Buissnes

¹Evelyn Amadea, ²Ronald Suryaputra, ³Oliandes Sondakh

¹Master of Management Student, Pelita Harapan University of Surabaya, Indonesia

^2,3The Lecturer of Master Management Pelita Harapan University of Surabaya, Indonesia

¹Vincentius Evan Christy, ²Ronald Suryaputra, ³Amelia

^1,2,3Universitas Pelita Harpan Faculty of Evonomics and business

¹Monica Susannia, ²Ronald, ³Amelia

^1,2,3Pelita Harapan University of Surabaya, Indonesia

¹Ni Made Nova Sinta Dewi, ²Ronald Suryaputra,³ Amelia

¹Master of Management Student at Pelita Harapan University, Surabaya 60234, Indonesia

^2,3The Lecturer of Master of Management at Pelita Harapan University, Surabaya 60234, Indonesia

Faiza ELLOUMI

Doctor in Management Sciences Faculty of Economics and Management of Sfax University of Sfax TUNISIA

Larry R Frank Sr.

Registered Investment Adviser (California),Better Financial Education, 300 Harding Blvd Suite 103D, Roseville, CA 95678

¹Dewi Purwanti ²Dr. Ir. Andam Dewi Syarif , MM

^1,2 Mercu Buana University, Jakarta, Indonesia

¹Lida Hawiwika,² Dr. Ir. Andam Dewi Syarif, M.M.

^1,2 2Universitas Mercu Buana, Jakarta

Astrid Puspaningrum

Faculty of Economics of Universitas Brawijaya

¹Ofobruku Sylvester Abomeh , ²Akintoye Emily Obaide

^1,2Faculty of social and management sciences. Benson Idahosa University. P.M.B 1100. Benin city, Edo state Nigeria.

¹Khairunnisa,² Theresia Trisanti

^1,2STIE YKPN Yogyakarta. Jalan Seturan Yogyakarta 55281. Indonesia

¹Anton Hindardjo, ² Tolina Evi

¹STEI SEBI

²Perbanas Institute

¹Nur Azizah Jamil, ²Abdul Halim, ³Oyong Lisa

^1,2,3Gajayana University Malang-Indonesia

¹Ronald, ²Amelia

^1,2Pelita Harapan University Surabaya Campus

¹Chusnul Rofiah,² Amelia, ³Ronald

¹STIE PGRI Dewantara Jombang

²Pelita Harapan University Surabaya Campus

¹Nuri Purwanto, ²Ronald, ³Amelia

¹STIE PGRI Dewantara Jombang

^2,3Pelita Harapan University Surabaya Campus

¹Priskilla Napitupulu, ²Janice Carysa Siahaya

^1,2Pelita Harapan University Surabaya Campus

¹Meshack Ashibudike Anyakwu, ²Saratu L. Jim-Suleiman, ³Okwoli, A.A

^1,2,3Department of Accounting, Faculty of Management Sciences University of Jos, Nigeria

¹Elis Anita Farida, ²Amiartuti Kusmaningtyas, ³Tri Andjarwati

¹Doctoral Program in Economics, Faculty of Economic and Business, 17 August University Surabaya, Indonesia

^2,3Lecturer at the Faculty of Economics and Business, 17 August 1945 University Surabaya, Indonesia

¹Sri Wahyuni, ²Pujiharto, ³Erna Handayani

¹Departement of Accounting, Universitas Muhammadiyah Purwokerto, Indonesia

²Departement of Agruculture, Universitas Muhammadiyah Purwokerto, Indonesia

³Departemen of Management, Universitas Muhammadiyah Purwokerto, Indonesia

¹Sandra Karina Saldaña Conde, ²Crisanto Tenopala Hernández, ³Elizabeth Montiel Huerta,
⁴Gerardo Islas Tellez, ⁵Alejandra Torres López

^1,2,3,4,5Tecnológico Nacional de México, (TecNM) / Instituto Tecnológico de, Apizaco (ITA)