JEFMS Journal

¹Agustinus Ekensianus Parung, ²Lis Sintha Oppusunggu, ³Tarsicius Sunaryo

¹Magister Manajemen Universitas Kristen Indonesia
^2,3 Magister Manajemen Universitas Kristen Indonesia

¹Ahmada Rifqi Zulfahmi, ²Sishadiyati

^1,2Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur & Indonesia

¹Diah Ayu Sekar Astuti, ²Sutrisno T, ³Syaiful Iqbal

^1,2,3Brawijaya University, Malang, Indonesia

¹Yofina Mulyati, ²Yesi Elsandra, ³Alvin Alfian

^1,2,3Lecturer at the Faculty of Economics and Business, Dharma Andalas University, Padang-Indonesia

¹Purnomo Aji, ²Indra Tjahaja Amir, ³Hamidah Hendrarini

^1,2,3Master of Agribusiness, Faculty of Agriculture, Universitas Pembangunan Nasional “Veteran”Jawa Timur

¹Firmansyah, ²Satria Bangsawan, ³Yuniarti Fihartini

^1,2,3Master of Management University of Lampung, Bandar Lampung, Indonesia

¹Ni Made Rustini, ²Ketut Selamet, ³AA Sri Purnami

^1,2,3Lecture at the Faculty of Economics and Business, Warmadewa University Denpasar, Bali-Indonesia

¹Erwin Hadisantoso, ²Arifuddin, ³Mulyati Akib, ⁴Nasrullah Dali, ⁵Dewi Herlianti, ⁶Yugha Wulandari, ⁷Uswatun Khasanah Mula

^{1,2,3,4,5,6,7}Department of Accounting, Faculty of Economics and Business, Halu Oleo University, Indonesia

¹Arifuddin, ²Safaruddin, ³Erwin Hadisantoso, ⁴Andi Muhamad Fuad Ramadhan, ⁵Si Made Ngurah Purnaman, ⁶Desriyani, ⁷Nur Rezky Septriani, ⁸Nurhasanah

^{1,2,3,4,5,6,7,8}Department of Accounting, Faculty of Economics and Business, Halu Oleo University, Indonesia

¹Luthfy Aththur Desmadirega, ²Budi Hermana

^1,2Universitas Gunadarma, Jakarta, Indonesia

Irwan Indriyanto

Krisnadwipayana University, Jakarta, Indonesia

¹Sari, Novita, ²Bangsawan,Satria, ³Fihartini, Yuniarti

^1,2,3Master of Management Study Program, Faculty of Economics and Business, University of Lampung, Indonesia

¹Rodi, ²Soleh Ahmad, ³Febliansa M. Rahman

^1,2,3Department Magister Management, Faculty Economics and Business, Dehasen University , Bengkulu, Indonesia

¹Thi Cam Loan Nguyen, ²Thi To Loan Bui, ³Thi Huyen Nguyen, ⁴Thi Tra Giang Tran, ⁵Minh Dat Khuu, ⁶Thi Lan Nhung Tran

^1,2,3,4,5,6University of Finance – Marketing, Vietnam

¹Godwin Emmanuel OYEDOKUN, ²Olayinka Adisa AYINDE

¹Department of Management & Accounting, Lead City University Ibadan

²Federal Inland Revenue Service, Nigeria

¹Marselus Don Bosko, ²Nur Fadjrih Asyik,³Lilis Ardini

^1,2,3Indonesia College of Economics (STIESIA) Surabaya, Indonesia

Edward Efendi Silalahi

Universitas Bhayangkara Jakarta Raya

¹Putra, Ray Ardian, ²Soleh Ahmad, ³Febliansa M. Rahman

^1,2,3Department Magister Management, Faculty Economics and Business, Dehasen University , Bengkulu, Indonesia

¹Magdalena Selvi Irawati Kwuta, ²Khuzaini, ³Triyonowati

^1,2,3Indonesia College of Economics (STIESIA) Surabaya, Indonesia

¹Yesi Lestari, ²Ignatius Roni Setyawan

¹Pendidikan Profesi Akuntan, Universitas Tarumanagara, Jl. Tanjung Duren Utara 1 Jakarta, Indonesia
²Pendidikan Profesi Akuntan. Universitas Tarumanagara Jakarta, Jl. Tanjung Duren Utara 1 Jakarta, Indonesia

¹Fika Ramadhini, ²Bandi

^1,2Economics and Business Faculty, Sebelas Maret University, Indonesia

¹Bernadetta Diana Nugraheni, ²Cyrillius Martono

^1,2Accounting Study Program, Faculty of Business, Widya Mandala Catholic University Surabaya

¹Ayotunde Kikelomo ONIGBINDE, ²Godwin Emmanuel OYEDOKUN

¹Accounting and Finance, College of Business, Technology and Engineering, Sheffield Hallam University, United Kingdom
²Department of Management and Accounting, Lead City University, Ibadan, Nigeria,

¹Arinil Ula Fil ‘Izza, ²Sishadiyati

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

¹Phan Anh Tu, ²Nguyen Nhut Lam

^1,2School of Economics, Can Tho University, Campus II, Can Tho city, Vietnam

Hoàng Thị Trang Nhung

Department of Science, Strategy and History of Public Security, Ministry of Public Security

¹Nurhayati, ²Bambang Suntowo, ³Sapto Roedy

^1,2,3STIE PGRI Dewantara Jombang & Jln. Prof Yamin 77 Jombang, Indonesia

¹Airlin Permata Sari, ²Taufiq Arifin

^1,2Faculty of Economics and Business, Sebelas Maret University, Indonesia

¹Dwi Memi Setyorini, ²Nurul Qomariah, ³Ni Nyoman Putu Martini

^1,2,3Universitas Muhammadiyah Jember

¹Dwi Aprilia Nurhaliza, ²Nurul Qomariah, ³Toni Herlambang

^1,2,3Universitas Muhamamdiyah Jember

¹DR. OKE, M. O., ²OLAIYA, A. C.

¹Department Of Banking and Finance, Faculty of Management Sciences, Ekiti State University, Ado Ekiti.
²Department Of Banking And Finance, School Of Business Studies, The Federal Polytechnic, Ado Ekiti, Ekiti State.

¹Prof. Rupali Satsangi, ²Dr. Namrata Anand

¹Professor, Dayalbagh Educational Institute (Deemed to be University) Dayalbagh, Agra-282005
²Assistant Professor, Dayalbagh Educational Institute (Deemed to be University) Dayalbagh, Agra-282005

¹Imam Wahyudi, ²Errika Putri Tantia

^1,2School of Postgraduate Studies Perbanas Institute Jakarta

¹Vinky Angelia Putri, ²Anggraeni Purwatiningsih, ³Adi Suprayitno

^1,2,3University of Merdeka Malang, Indonesia

Masatoshi Hara

Swiss School of Business and Management, Geneva/Switzerland Business Breakthrough University, Tokyo/Japan

¹Mihaela Matei, ²Mihaela Iordache

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

¹Kurnia Ayu Lestari, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang

¹Adella Wulandari Rahayu, ²Wida Purwidianti, ³Naelati Tubastuvi, ⁴Yudhistira Pradhipta Aryoko

^1,2,3,4Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto

¹Fayza Aliyya Ramadhani, ²Nurjanti Takarini

^1,2Management Study Program, Faculty of Economics and Business, UPN “Veteran” Jawa Timur, Indonesia.

¹Alkhila Habibatul Jannah, ²Nurjanti Takarini

^1,2Management Study Program, Faculty of Economics and Business, UPN “Veteran” Jawa Timur, Indonesia

Septriani Septriani

Department of Economic Development, University of Bengkulu, Indonesia