JEFMS Journal

¹Catur Setianingrum,²Susi Widjajani, ³Agus Saur Utomo,⁴Ridwan Baraba,⁵Algifari

^1,2,3,4Universitas Muhammadiyah Purworejo, Indonesia

⁵STIE YKPN Yogyakarta, Indonesia

¹Jojor Lisbet Sibarani,²Rizki Pitri Nova, ³Darmawati Simanjuntak,⁴Asriyati Asriyati,
⁵Ilham Hidayah Napitupulu

^1,2,3,4,5Politeknik Negeri Medan, North Sumatera, Indonesia

¹Mahrus Sholeh,²Vivin Maharani Ekowati

^1,2Master of Sharia Economics, UIN Maulana Malik Ibrahim Malang, Indonesia

¹M. Fitra Muktiarsyah Ali,²Prof. Dr. Einde Evana,³Prof. Dr. Rindu Rika Gamayun

¹Master of Accounting FEB University of Lampung

²SE, M.Si., Akt., CA., CPA., FEB Lampung University

³SE, M.Si., Ak, FEB Lampung University

¹Wahyu Usmawati,²Ratna Septiyanti,³Usep Syaipudin

^1,2,3Magister of accounting science, University of Lampung, Indonesia

¹Leo T. Mataruka,²Walter P. Mkumbuzi,³Joe Muzurura,⁴Christopher Zishiri

¹Department of Finance, Faculty of Commerce, Innovation, and Technology, The Catholic University of Zimbabwe,
Harare, Zimbabwe. ORCID number: 0000-0001-6589-7216

²Faculty of Graduate Studies, Research and Innovation, The Catholic University of Zimbabwe, Harare, Zimbabwe.

³Department of Economics, Faculty of Commerce, Midlands State University, Gweru, Zimbabwe.

⁴Department of Education, Faculty of Education, Social Sciences and Humanities, The Catholic University of Zimbabwe,
Harare,Zimbabwe.

¹Hailuddin,² Lalu Edi Herman.M,³Wahyunadi,⁴Heri Hermawan,⁵Lilis Yuliati

^1,2,3Mataram University, Indonesia

⁴Pasundan University, Indonesia

⁵Jember University, Indonesia

¹Winar Sari Valencia,²Ronald Suryaputra,³Amelia

^1,2,3Economics and Business School, Pelita Harapan University, Surabaya, Indonesia

¹Kadek Novia Suastyani,²Putu Ngurah Suyatna Yasa,³Ida Ayu Putu Surasmi

^1,2,3Warmadewa University Master of Management Study Program

¹Fahmi Poernamawatie,²Sri Hastut,³Nur Fitria,⁴Maxi Ma’roep

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

Ferdinand MOUSSAVOU

Teacher-Researcher, Marien Ngouabi University, Faculty of Economics

¹Victor Chukwunweike EHIEDU,²Anastasia Chi-Chi ONUORAH,³, Regina Nma, AKUBUE

^1,2,3Banking and Finance Department, Faculty of Management Sciences, Delta State University, Abraka

Odita Anthony Ogomegbunam

Dept. of Business Administration Delta State University,Abraka

Dr. Fatma Khalfallah

¹Andri Goklas1,²Hakiman Thamrin

^1,2Universitas Mercu Buana, Jakarta, Indonesia

Mahmoud Melhem

Professor of Civil Law, Secretary of the Private Department of the Faculty of International Law of Kuwait

¹Prasetyo Hadi,² Iwan Kresna,³Alfatih S.Manggabarani,⁴Jaka Afrianto

^1,2,3,4Universitas Pembangunan Nasional Veteran Jakarta

¹Dewi Prastiwi,²Mariana

^1,2Universitas Negeri Surabaya & Ketintang Surabaya

¹Nining Widiyanti,²Fathonah Eka Susanti,³Iin Kristiyanti

^1,2 Department of Management, Faculty of Economics and Business, Universitas Janabadra

³Department of Economics, Indonesian Secretary and Management Academy Desantanta

¹Nicolas C.,²Ronald Suryaputra,³Amelia

^1,2,3Economics and Business School, Pelita Harapan University, Surabaya, Indonesia

¹Lukiyana,² Gerry Aditya Pratama

^1,2Universitas 17 Agustus 1945, Indonesia

¹Michelle Elvina,²Ronald Suryaputra,³Amelia

^1,2,3Economics and Business School, Pelita Harapan University, Surabaya, Indonesia

¹Intan Candra Pradipta,² Prof. Dr. Einde Evana, S.E., M.Si, Akt,³Dr. Tri Joko Prasetyo, S.E., M.Si

^1,2,3Faculty of Economics and Business, University of Lampung, Indonesia

¹Devi Kristina,²Harsono,³M. C. Sina Setyadi

¹Student Master of Management Program, University of Merdeka Malang, Indonesia

^2,3Faculty of Economics and Business, University of Merdeka Malang, Indonesia

¹Made Konny KOSWARA,²Lilik KUSTIANI,³Harmono HARMONO

^1,2,3University of Merdeka, Economic Faculty, Malang, Indonesia.

ORCID ID: https://orcid.org/0000-0002-1933-5017

¹Agus Indra Resmawan, ²I Gede Putu Kawiana, ³Putu Yudy Wijaya

¹Student of Magister Manajement Program on Faculty of Business and Tourism Economics, University Hindu Indonesia, Indonesia

^2,3Faculty of Business and Tourism Economics, University Hindu Indonesia, Indonesia

¹Afris Harnianda, ²Vivin Maharani Ekowati

^1,2Master of Sharia Economics Study Program, Postgraduate Program of Maulana Malik Ibrahim State Islamic University Malang, Indonesia

¹Dwi Pramaya Bhakti, ²Hidajat Sofyan Widjaja

^1,2Lecturer Perbanas ABFI

¹Dr. Phunpiti Bhovichitra,²Ms. Annie Shrestha

¹PhD. Marketing, University of Stirling, United Kingdom

²Masters of Science, Digital Business, Rangsit University, Bangkok Thailand

Alfred Salindeho

Accounting Studies Program, College of business and managemen Dua Sudara, Bitung, Indonesia

¹Batool Jasim Muhamed,²Prof. Dr. Abbas Nawar Almusawi

^1,2Wasit University/ College of Admin. and Econ./ Iraq- Wasit

¹Dut Van Vo,²Thuy Thi Ngoc Nguyen

^1,2School of Economics, Can Tho University, Can Tho City, Vietnam

¹Luc Manh Hien,²Pham Thi Thuy Van

^1,2University of Labour and Social Affairs, Vietnam

Dhani Ichsanuddin Nur

Faculty of Economics and Business UPN “Veteran” East Java

¹Gabriel Kamau KUNG’U,²Régine UWIHIRWE,³Ambrose NZAMALU

^1,2Lecturer, Department of Finance and Accounting, School of Business Management and Economics,University of Kigali, Rwanda

³University of Rwanda (UR) and Institute of Certified Accountants of Kenya (ICPAK)

¹Mr Byyiyet Josiah Jacob,²Mr Muawiyya Adamu Koko,³Mrs Lois Anuoluwapo Ajay,⁴Dr Garba Ado

¹Department of Banking and Finance, Ahmadu Bello University, Zaria Kaduna State.

²Department of Banking and Finance, Federal polytechnic, Kaura Namoda Zamfara State.

³Department of Management and Accounting, Ladoke Akintola University of Technology Ogbomosho Oyo state.

⁴Department of Economics, Ahmadu Bello University, Zaria Kaduna State.

¹Isep Amas Priatna,² Dedi Budiman Hakim,³Yusman Syaukat,⁴Jaenal Effendi

^1,2,3,4IPB University, Indonesia

Mostafa Ahmed Shalash, PhD

Faculty of Financial & Administrative Sciences, Pharos University in Alexandria, Egypt

Rowlan Takaya

Ayodeji B. Owoeye (PhD)

Royal Agricultural University, School of Business and Entrepreneurship, Stroud Rd, Cirencester GL7 6JS.

¹Fakidouma Ayatari Gilbert,²Ndubuisi-Okolo Purity Uzoamaka

^1,2Department of Business Administration, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria.

¹Duwi Memi Setyorini,²Ayu Ilham Shodiqoh,³Nisrina Afrah Naufalani,⁴Dwijo Saputra,
⁵Heru Cahyono Pribadi,⁶Nurul Qomariah

^1,2,3,4,5,6Magister Manajemen Universitas Muhammadiyah Jember

¹Agus Muriawan Putra,² I Nyoman Jamin Ariana

^1,2Hospitality Management Study Program, Tourism Faculty, Udayana University, Indonesia

¹Dadan Nurhidayat,²Hakiman Thamrin

^1,2Mercu Buana University, Jakarta, Indonesia 2Mercu Buana University, Jakarta, Indonesia

¹Retno Puji Rahayu,²Wiwik Utami

^1,2Faculty of Economics and Business, Universitas Mercu Buana

¹Jefri Hariono,²Dwi Orbaningsih,³Oyong Lisa

^1,2,3Accounting, FEB, Gajayana University Malang, Jalan Mertojoyo Blok L Merjosari Malang, 65144