JEFMS Journal

¹Nuril Hafizhah Riadlustsani,
²Diswandi,
³Hadi Mahmudi

^1,2,3Faculty of Economics and Business, University of Mataram, Jalan Majapahit No. 62 Mataram

¹Jerame N. Gamboa, EdD,
²Alberto G. Gamboa, EdD,
³Rodel T. Alimurong,
⁴Grace A. Mendoza, EdD

¹Laboratory High School, Don Honorio Ventura State University, Bacolor, Pampanga, Philippines

²College of Arts and Sciences, Don Honorio Ventura State University, Bacolor, Pampanga, Philippines

³Laboratory High School, Don Honorio Ventura State University, Bacolor, Pampanga, Philippines

⁴College of Education, Don Honorio Ventura State University, Bacolor, Pampanga, Philippines

¹Rifah Utami,
²Suparjo,
³Susetyo Darmanto

^1,2,3Universitas 17 Agustus 1945 Semarang

JOSIANE Jeannette

Doctoral student in 4th year of thesis, in Economics Management and Development of the Catholic University of Madagascar.

¹Sumas Wongsunopparat, ²Kanokwan Klinpong

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

²(Master of Business Administration, Bangkok University, Bangkok, Thailand)

¹Austin Mwange, Ph. D, ²Zena Bulaya,
³Maria Chisanga,⁴Victor Mulenga,
⁵Kakompe Siloka,⁶Chilambwe Aubrey,
⁷Jane Mwaba Chishimba,⁸Hildah Nachizo Namunyola,
⁹Windu Matoka, Ph. D

¹Department of Economics, School of Social Sciences, ZCAS University, Zambia

^{2,3,4,5,6,7,8}Graduate School of Business, University of Zambia

⁹Department of Business Administration, School of Business, ZCAS University, Zambia

¹Austin Mwange, Ph.D,²Windu Matoka, Ph.D,
³Nyawa Msidi,⁴Chikumbi Chola,
⁵Darius Kunda,⁶Ivorrie Mwiinga,
⁷Wamunyima Mwananyambe,⁸John Chisulo,
⁹Philip Munzele

¹1 Department of Economics, School of Social Sciences, ZCAS University,

²Department of Business Administration, School of Business, ZCAS University, Zambia

³Department of Laws, School of Social Sciences, ZCAS University, Zambia

^4,5,6,7,8,9Graduate School of Business, University of Zambia, Zambia

¹Austin Mwange, Ph.D,²Windu Matoka, Ph.D,
³Marien Matafwali,⁴Nyawa Msidi,
⁵Kutemba Kaping’a,⁶Mary L. Musonda,
⁷Chipo Hamachila,⁸Kaping'a Wa Tshimanga,
⁹Nyambe William Imamba Mululu

¹1Department of Economics, School of Social Sciences, ZCAS University, Zambia

²Department of Business Administration, School of Business, ZCAS University, Zambia

³Department of Management, School of Sciences, ZCAS University, Zambia

⁴Department of Laws, School of Social Sciences, ZCAS University, Zambia

^5,6,7,8,9Graduate School of Business, University of Zambia, Zambia

¹Simon Mamadi Shiamwama,
²Dr. Simeyo Otieno,
³Dr. Museve Elijah

^1,2,3Jaramogi Oginga Odinga University of Science and Technology

¹Kusuma Iswahyuni,
²Andre Dwijanto Witjaksono,
³Harti

^1,2,3Universitas Negeri Surabaya, Indonesia

¹Sonia Ainun Masruroh,
²Guntur Kusuma Wardana

^1,2 Islamic Banking Major, Faculty of Economics, UIN Maulana Malik Ibrahim Malang, Indonesia

¹Alexandra-Ana-Maria Nastu,
²Andreea Dumitrache,
³Denisa Melian

^1,2,3 The Bucharest University of Economic Studies, Romania

¹Fajar Supanto,
²Andi Wijayanto,
³Yuntawati Fristin

¹Department of Management, University of Merdeka Malang, Indonesia

²Department of Business Administration, Universitas Diponegoro, Semarang, Indonesia

³Department of Business Administration, University of Merdeka Malang, Indonesia

¹Ari Prawiro,
² Fiona Ernestina,
³Esty Yustina Siburian,
⁴Enda Noviyanti Simorangkir

^1,2,3,4Universitas Prima Indonesia

¹Haneen Awwad,
²Prof. Dr.Younes Megdadi

¹Researcher- Amman Arab University

²Faculty of Bus. Amman Arab University

¹Robbson Manda, MPA,
²Austin Mwange Ph.D,
³Joseph Chiseyengi Ph.D,
⁴Golden Mashiri, MSc.,
⁵Musonda Ashley Masase-Muza, MSc,
⁶Nizah Mutambo, MSc,
⁷John Bwalya, MBA

^1,4,5,6,7Doctorate in Business Administration Student, Department of Business Administration, School of Business, ZCAS University

²Senior Lecturer, Department of Economics, School of Social Sciences, ZCAS University, Lusaka, Zambia

³Senior Lecturer, Business Department, ZICT University Ndola, Zambia & Doctorate in Business Administration Student, Department of Business Administration, School of Business, ZCAS University, Lusaka, Zambia

¹Aria Tauristina,
²Diswandi Diswandi,
³Hadi Mahmudi

^1,2,3Faculty of Economics and Business, University of Mataram

¹Nur Fajriani,
²Barianto Nurasri Sudarmawan

^1,2Faculty and department of economy and islamic banking, State Islamic University Maulana Malik Ibrahim Malang, Jl Gajayana No 50, Malang, East Java, Indonesia

¹Saiful Bachri,
²Dyah Sawitri,
³Umi Muawanah,
⁴Endang Suswati

^1,2,3,4Program Pasca Sarjana Magister Manajemen , Universitas Gajayana Malang.

¹Joseph Chiseyeng’i Ph.D,
²Austin Mwange, Ph.D,
³ Robbson Manda, MPA ,
⁴ Golden Mashiri, MSc.,
⁵ Musonda Ashley Masase-Muza,MSc,
⁶ Nizah Mutambo, MSc,
⁷ John Bwalya, MBA

¹Senior Lecturer, Business Department, ZICT University Ndola, Zambia & Doctorate in Business Administration Student, Department of Business Administration, School of Business, ZCAS University, Lusaka, Zambia

²Senior Lecturer, Department of Economics, School of Social Sciences, ZCAS University, Lusaka, Zambia

^3,4,5,6,7Doctorate in Business Administration Student, Department of Business Administration, School of Business, ZCAS University

¹Golden Mashiri, MSc,
²Austin Mwange Ph.D,
³Robbson Manda, MPA,
⁴Dr. Joseph Chiseyengi Ph.D.,
⁵Musonda Ashley Masase-Muza,MSc,
⁶Nizah Mutambo, MSc,
⁷John Bwalya, MSc

¹Doctorate in Business Administration Student, Department of Business Administration, School of Business, ZCAS University, Lusaka, Zambia

²2Senior Lecturer, Department of Economics, School of Social Sciences, ZCAS University, Lusaka, Zambia

^3,4,5,6,7Doctorate in Business Administration Student, Department of Business Administration, School of Business, ZCAS University

Rr. Suprantiningrum

Lecturer at the University of 17 August 1945 Semarang

^1,2Shaira Marie V. Bedio

¹College of Management, Capiz State University, Roxas City, Capiz, Philippines

²Commission on Audit, Region VI, Province of Capiz

¹John Bwalya, MBA,
² Austin Mwange, Ph.D, ³Joseph Chiseyengi , ⁴Robbson Manda, MPA , ⁵Golden Mashiri, MSc., ⁶Musonda Ashley Masase-Muza,MSc, ⁷Nizah Mutambo, MSc

¹Senior Lecturer, Business Department, ZICT University Ndola, Zambia & Doctorate in Business Administration Student, Department of Business Administration, School of Business, ZCAS University, Lusaka, Zambia

²Senior Lecturer, Department of Economics, School of Social Sciences, ZCAS University, Lusaka, Zambia

^3,4,5,6,7Doctorate in Business Administration Student, Department of Business Administration, School of Business, ZCAS University

Dr. Ioannis N. Kallianiotis

Economics/Finance Department the Arthur J. Kania School of Management University of Scranton Scranton, PA 18510-4602

Stephen Errol Blythe

Professor of Accounting and Business Law, College of Business, Tarleton State University, Fort Worth, Texas USA

Dr. Ahmed Mohamed Ameen

¹Aranta Prista Dilasari,²Mesra Berlyn Hakim,³Mu’ah,⁴Masram, ⁵Nurul Qomariah

^1,2,3,4Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

⁵Universitas Muhammadiyah Jember

¹Nizah Mutambo, MSc,²Austin Mwange, PhD, ³Robbson Manda, MPA,⁴Joseph Chiseyengi Ph.D, ⁵Golden Mashiri, MSc.,⁶Musonda Ashley Masase-Muza, MSc, ⁷John Bwalya, MBA

^1,3,4,5,6,7Doctorate in Business Administration Student, Department of Business Administration, School of Business, ZCAS University

²Senior Lecturer, Department of Economics, School of Social Sciences, ZCAS University, Lusaka, Zambia

¹Boubacar SANOGO,
²Oumar BAH,
³Amara NIMAGA

¹Doctor in Management Sciences,Reviewer - Teacher researcher - Rector of the International University Excellence

²Doctor in Management Sciences,Writer - Reviewer - Teacher researcher - Director of Research at Sup' Management
ORCID ID: 0000-0001-7930-0759

³Doctor in Management Sciences,Research teacher at the Normal School of Technical and Vocational Education - Kabala University Campus, Mali

¹Ferdianto,
²Yosi Ayu Gabriella Br Sihotang,
³Thomas Firdaus Hutahean

^1,2,3Department of Accounting, Faculty of Economics, Universitas Prima Indonesia, Indonesia

¹Chenuos, Nehemiah Kosgei,
²Korir, Michael,
³Saina, Ernest

¹Department of Management Science, School of Business and Economics, Alupe University College, P.O. Box 845, post code 50400, Busia

²Department of Management Science, School of Business and Economics, Moi University, P.O. Box 3900, post code 30100, Eldoret, Kenya

³Department of Economics, School of Business and Economics, Moi University, P.O. Box 3900, post code 30100, Eldoret, Kenya

³Doctor in Management Sciences,Research teacher at the Normal School of Technical and Vocational Education - Kabala University Campus, Mali

¹Dennis Ayuka Nyakieni

²Dr. Edwin Kimitei

³Dr Richard Siele

^1,2,3Masters of Arts, Economics student, Moi University, Kenya

Dr. Lim Meng Foh

Wilmington Metropolitan University, Faculty of Business & Finance