JEFMS Journal

M.M. Kudinova

Department of International Capital Markets, Primakov National Research Institute of World Economy and International Relations

Rakhmini Juwita

Universitas Terbuka, Tangerang- Indonesia

¹Tirisa Caroline Bonareri,²Dr. Josphat Cheboi,³Dr. Bonuke Ronald

^1,2,3Moi University

¹Guy Christian Basile ATANGANA,²ZE BELINGA Albert Didier

¹Ph.D in Management Science, Lecturer, Research Laboratory in Applied Management Techniques University of Douala

²PhD student in Management Sciences, Research Laboratory in Applied Management Techniques University of Douala

¹Mailadatul Mufallihah,²Vivin Maharani Ekowati,³Eko Suprayitno

^1,2,3Master of Sharia Economics Islamic University of Maulana Malik Ibrahim Malang, Indonesia

Patrick K Ansah (PhD)

¹Siti Aisyah,²Edi Jusriadi,³Nur. Fitrianti

^1,2,3Universitas Muhammadiyah Makassar

¹Hedwigis Esti Riwayati,²Samuel Johanes,³Nyi Mas Rizki Noviyah

^1,2,3Perbanas Institute, Jakarta, Indonesia

Agung Nurmansyah

Universitas Harapan Bangsa, Purwokerto, Indonesia

Sukris Sutiyatno

STMIK Bina Patria & Jl. R. Saleh No. 07 Magelang Central-Java Indonesia

¹MA Djirimu,²Yohan,³Fitriani S. Poodo,⁴AD Tombolotutu,⁵Meity Ferdiana Paskual.

^1,2,3,5Department of Economics and Development Studies Tadulako University, Palu, Central Sulawesi/Indonesia

⁴Panca Bhakti Palu High School of Economics, Palu, Central Sulawesi/Indonesia

¹Diana Isnaeni,²Mas'amah

^1,2Pawyatan Daha University Kediri Indonesia

¹Ph.D Nguyen Thi Loan,²Master. Nguyen Viet Hoang

¹Hong Duc University

²The Thanh Hoa Department of Culture, Sports and Tourism

Rumana Yasmin

Post-Graduation from The University for the Creative Arts, London, UK

¹Siti Munfaqiroh,²Aida Nur Rahma,³Lailatus Sa'adah,⁴Lidia Andiani

^1,2,3,4College of Economics (STIE) Malangkuçeçwara, Indonesian

Kurnia

Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Indonesia

¹Agnes Utari Widyaningdyah,²Marchellia Krishanti

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

¹Herman Meiky Koessoy,²Joulanda A. M. Rawis,³Henny N. Tambingon,⁴Joseph Kambey

¹Doctoral Student of Education Management Study Program, Universitas Negeri Manado, Indonesia

^2,3,4Lecturer of Education Management Study Program, Universitas Negeri Manado, Indonesia

Palvinder Kaur

University of Delhi

¹Debie K. R. Kalalo,²Joulanda A.M. Rawis,³Henny N. Tambingon,⁴Joseph Kambey

¹Doctoral Student of Education Management Study Program, Universitas Negeri Manado, Indonesia

^2,3,4Lecturer of Education Management Study Program, Universitas Negeri Manado, Indonesia

¹Arifin Hasudungan Manurung,²Pardomuan Sihombing

^1,2Master of Management, Mercu Buana University, Jakarta, Indonesia

Hayuningtyas Pramesti Dewi

Accounting Department, Universitas Krisnadwipayana, Indonesia

¹Ayu Tika Kurniawati,Ni Putu,²Paramananda, N.,³Krisna Gangga Dewi, Anak Agung Istri

^1,2,3Faculty Of Economy and Business, Warmadewa University, Bali - Indonesia

A.N. Abdukayumov

Master, Tashkent State University of Economics (Uzbekistan, Tashkent)

¹Yanuar Handwiono,²Kusnadi,³Willy Arafah

¹Edmil Nurjamil,²Willy Arafah,³Kusnadi

¹Adin Nurawaluddin,²Willy Arafah,³dan Kusnadi

¹Irwan Mulyana,²Willy Arafah,³dan Kusnadi

¹Muhammad Ali,²Willy Arafah,³Dedi Martadisastra

¹Antonius Widyoutomo,²Willy Arafah,³Dedi Martadisastra

Mervin Irian Sadipun Komber

Ha Hong Hanh

National Economics University

¹Jahidin,²Willy Arafah Dan Kusnadi

¹Irvansyah,²Willy Arafah,³Dedi Martadisastra

¹Farah Diba,²Said Musnadi,³Syafruddin Chan

^1,2,3Magister Management Study Program, Faculty Economic and Business, Universitas Syiah Kuala

Yolande Francois

Université Jean Moulin - Centre de recherche Magellan- 6 cours Albert Thomas- 69356 Lyon

¹Rosia Diana Fauzi,²Hafiz Rahman,³Yulihasri

¹Master of Management Program, Faculty of Economics and Business, Andalas University, Padang-Indonesia

^2,3Lecturer in the Master of Management Program, Faculty of Economics and Business, Andalas University, Padang-Indonesia.

¹Asst. Prof. Haider Kadhum Mahdi,²Hiba Naeem Mugeer

^1,2Econ. Dept./College of Admin. And Econ. / University of Al-Qadisiyah

Pham Van Hieu

Hanoi University of Business and Technology, Hanoi, Vietnam

Ayodeji B. Owoeye (PhD)

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

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

¹Rasyid Widada,²Baba Barus,³Bambang Juanda,⁴Sri Mulatsih

¹Regional Development Planning and Rural Studies, IPB University, Bogor, Indonesia

²Faculty of Agriculture, IPB University, Bogor, Indonesia

^3,4Faculty of Economics and Management, IPB University, Bogor, Indonesia

¹AD Tombolotutu,²MA Djirimu,³Nudhiatulhuda Mangun

¹Panca Bhakti Palu High School of Economics, Palu, Central Sulawesi/Indonesia

^2,3Department of Economics and Development Studies Tadulako University, Palu, Central Sulawesi/Indonesia

Nhat Quoc Nguyen

Faculty of Accounting and Auditing, Industrial University of Ho Chi Minh City

¹Msc Solomon Teryima Torlagh,²Msc Byyiyet Josiah Jacob,³Msc Muawiyya Adamu Koko,⁴Msc John Reuben Bature

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

²Department of Banking and Finance, Ahmadu Bello University, Zaria Kaduna State.

³Department of Banking and Finance, Federal polytechnic, Kaura Namoda Zamfara State.

⁴Department of Banking and Finance, Ahmadu Bello University, Zaria

¹Thi Huong Tram Le,²Thi Thanh Thuy Tran,³Thi The Vu

^1,2,3Accounting Department, University of Labour and Social Affairs

¹Thi Huong Phung,²Nguyen Zen Nguyen

^1,2University of Labour and Social Affairs

¹Oktaria Mulya,²Indrawati Yuhertiana

^1,2Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya – Indonesia