JEFMS Journal

Jean Robert Mounkala

Lecturer, Marien Ngouabi University, Faculty of Economics.

¹Yohanes Ferry Cahaya,²Indra Siswanti,³Yananto Mihadi Putra,⁴Ariella Chavva Pattiwael

^1,4Faculty of Economics and Business, Perbanas Institute, Jakarta-Indonesia

^2,3Faculty of Economics and Business, Universitas Mercu Buana, Jakarta- Indonesia

Md. Masud Chowdhury

Associate Professor, Department of Finance and Banking, Jatiya Kabi Kazi Nazrul Islam University, Trishal, Mymensingh-2224, Bangladesh.

¹Imam Wahyudi,²Dian Mayasari

^1,2Postgraduate Program in Accounting Perbanas Institute Jakarta

¹El Azyzy Youssef,²Sabri Mohamed

¹Professor Researcher of Tourism & Hospitality Management, Laboratory of Management, Economics & Social Sciences (LAMSES), Private University of Marrakech (Morocco)

²Professor Researcher of Management Sciences, Laboratory of Innovation, Responsibility and Sustainable Development (INREDD), National School of Business and Management, Cadi Ayyad University (Morocco)

Godfrey Oyamienlen

Babcock University, Ilishan Remo, Ogun State, Nigeria.

¹Yohanis K. Wuarlela,²Prihat Assih,³Parawiyati

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

¹Binuyo, A. O.,²Nwankwere, I. A.,³Okoronkwo, G.I.,⁴Bamidele , A.G.

^1,2,3,4Department of Business Administration and Marketing School of Management Sciences, Department of Business Administration and Marketing, Babcock University, Ilishan-Remo, Ogun state, Nigeria.

¹Olvy Maulida Ridwan Putri,²Teguh Soedarto,³Ida Syamsu Roidah

^1,2,3Agribusiness Study Program, Faculty of Agriculture, UPN “Veteran”Jawa Timur, Indonesia

I Gede Agus Pertama Yudantara

Universitas Pendidikan Ganesha, Singaraja, Indonesia

¹Ayu Marganing Budi,²Indra Tjahaja Amir,³Hamidah Hendrarini

^1,2,3Master of Agribusiness Study Program Faculty of Agriculture, UPN Veterans East Java

¹Nurdin Hidayat,²Corry Yohana,³Agus Wibowo,⁴Budi Santoso,⁵Hari Mulyadi

^1,2,3,4Faculty of Economics, Jakarta State University, Indonesia

⁵Faculty of Economics and Business, Indonesian University of Education, Indonesia

¹Dr. Le Thi Tham,²MSc. Bui Thi Hang

^1,2Hong Duc University, Vietnam
The article is a research result from a ministerial-level scientific project, code B2021.HDU.01.TT

¹Bich Hong Hoang,²Thi Huong Mai

^1,2University of Labor and Social Affairs, Hanoi, Vietnam

¹Dewi Ayu Puspita,²Sudarno,³Inas Ummaimah Junaidi

^1,2,3University of Jember

¹Balogun, S. M.,²Adefulu, A. D.,³Makinde, O. G.,⁴Akinlabi, B. H.

^1,2,3,4Department of Business Administration and Marketing, School of Management Sciences, Babcock University, Ilishan-Remo, Ogun State, Nigeria

¹A A Istri Krisna Gangga Dewi,²Ni Putu Ayu Tika Kurniawati,³A A Ngurah Mayun Narindra

^1,2,3Faculty of Economic and Business, Warmadewa University, Bali

¹Hendro Widjanarko,²Andi Hakim,³Sri Budiwati

^1,2,3Universitas Pembangunan Nasional “Veteran” Yogyakarta, Indonesia

¹Jahra Nurmayana,²Sahri,³Siti Fatimah

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

¹Mar’a Elthaf Ilahiyah,²Noorlailie Soewarno

¹PhD Student, Department of Accounting, Faculty of Economics and Business, University Airlangga, Indonesia.

²Lecturer, Departement of Accounting, Majoring Accounting, Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia.

²Lecturer, Department of Accounting, Faculty of Economics and Business, University Airlangga, Indonesia. [Postal Address: FEB Univ Airlangga, Jalan Airlangga, Surabaya, East Java, 60286, Indonesia]

Hieu Pham Van

Ph.D, Hanoi University of Business and Technology

¹Purwanto Purwanto,²Sri Rahayu,³Mohammad Andri Radiany

^1,2,3Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, East Java, Indonesia

Fauziyah Fauziah

Faculty of Economics Accounting Study Program Kadiri Islamic University

¹Tina Indrayani,²Lalu Edy Herman Mulyono,³Baiq Handayani Rinuastuti

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

Reynaldi Genta Dewangga

Master of Accounting Widya Mandala Catholic University

¹Nguyen Hoai Anh,²Nguyen Thi Linh

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

¹Tri Yuniati,²Hartono

¹Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

²Fakultas Ekonomi Universitas Islam Majapahit

¹Agu, E. C.,²Ajike, E. O.,³Adefulu, A.D

^1,2,3Department of Business Administration and Marketing, Babcock University, Ilishan-Remo, Ogun State, Nigeria

¹Dr. Mais Alkhateeb,²Prof. Mosa Alokla,³Eng. Mohammad Alokla,⁴Msr.Eng. Eisa Alokla

¹Mathematic Department, Lusail University, Doha, Qatar

²Teaching & Learning Coordinator, Community College of Qatar CCQ, Doha, Qatar

³Frankfurt am Main, Germany

⁴TU Darmstadt, Mainz, Germany

¹Sri Lestari²Sekar Dhiya Raihanah

^1,2Faculty of Economics and Business Management Department of As-Syafi'iyah Islamic University

¹Hoang Khanh Van²Tran Thi Thu Thuy,³Vu Thi The

^1,2,3University of Labour and Social Affairs, Hanoi, Vietnam

¹Tri Winarni²Sri Tjondro Winarno,³Indra Tjahaja Amir

^1,2,3Master of Agribusiness Study Program Faculty of Agriculture, UPN Veterans East Java

Ngo Giang Thy

Nguyen Tat Thanh University

¹Hernawati Pramesti,²Nanda Rachelia Christianita,³Mujiyono

^1,2,3Universitas Kristen Teknologi Solo, Fakultas Ekonomi

¹Bima Yuanto Pratama,²Sri Widayanti,³Prasmita Dian Wijayati

^1,2,3Agribussines Study Program, Faculty of Agriculture, UPN ‘Veteran’ Jawa Timur, Indonesia

¹Azzahra Fima Auliya,²Teguh Soedarto,³Taufik Setyadi

^1,2,3Agribusiness Study Program, Faculty of Agriculture, UPN “Veteran”Jawa Timur, Indonesia

¹Ruby Khan,²Mary Joy

^1,2Jazan University KSA College of Business Administration Department of Finance and Banking

¹Rizky Ardhyadie,²Mokhamad Natsir,³Mohammad Choldum Sina Setyadi

^1,2,3Faculty of Economics and Human Resource Management, Universitas Merdeka Malang

¹R. Sabrina,²Emilda Sulasmi

^1,2Universitas Muhammadiyah Sumatera Utara

¹Thi Nhu Huong Nguyen,²Ngoc Minh Nguyen

^1,2Faculty of Accounting and Auditing, Industrial University of Ho Chi Minh City, Vietnam

¹Dr. Heriberto Pérez Romero,²Mtro. Christian Wright Martinez,³Mtro. Sergio Sanmiguel Celis,⁴Mtro. Ronald Cruz García

^1,2,3,4Universidad Tecnológica de Manzanillo

¹https://orcid.org/0000-0002-9703-026X ,²https://orcid.org/0009-0003-4045-6600

³https://orcid.org/0009-0004-0767-6334,⁴https://orcid.org/0009-0003-5388-7127

¹Fatmah Bagis,²Akhmad Darmawan,³Mega Aprillia Pratamasari,⁴Farah Aprilia Kusuma

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

¹Aremu, Paul Olabode,²Olayinka, Ifayemi Moses

^1,2Department of Accounting, Babcock University, Ilishan-Remo, Ogun state, Nigeria.

¹Istiqomah Fauziah,²Teguh Soedarto,³Hamidah Hendrarini

^1,2,3Master of Agribusiness Study Program Faculty of Agriculture, UPN Veterans East Java Jl. Rungkut Madya No. 1 Gunung Anyar, Gunung Anyar District, Kota Surabaya East Java, 60294

¹Supriyanto,²Harry Indratjahyo,³Munawaroh

^1,2,3University of Krisnadwipayana Jakarta

Minh-Ha Luong

Banking Academy of Vietnam, No.12 Chua Boc Street, Hanoi, Vietnam

¹Yuliany Kalsum Sitompul,²Andam Dewi Syarif

^1,2Master of Management Study Program, Mercu Buana University

¹Tran Thi Du,²Vu Thuy Duong,³Dinh Thi Ngoc Mai

¹University of Labour and Social Affairs, Hanoi, Vietnam

^2,3Trade Union University

¹Thi Xuan Huong Le,²Nguyen Zen Nguyen,³Thi Huong Tram Le,⁴Thi Thu Ha Bui

^1,2,4Faculty of Insurance, University of Labour and Social Affairs

³Faculty of Accountancy, University of Labour and Social Affairs

¹Lukman Hakim,²Vici Handalusia

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

¹Hastho Joko Nur Utomo,²Eny Endah Pujiastuti,³Gabriela Vansa Putri Hendrayanti

^1,2,3Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia

¹Reny Febriyanti,²Yuniningsih Yuniningsih

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

¹Nguyen Thi Linh,²Nguyen Hoai Anh

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

¹Christopher Zishiri,²Rutendo Agnes Chindondondo

¹Faculty of Education, Social Sciences and Humanities, Catholic University of Zimbabwe, Harare, Zimbabwe.

²Graduate School of Business, National University of Science and Technology, Bulawayo, Zimbabwe.

¹Thi Thanh Tran,²Dung Pham Do,³Thi Mai Mai

^1,2University of Labor and Social Affairs Hanoi, Vietnam

³Hanoi Law University, Vietnam

Dr (Mrs) Gift J. Eke

Department of Office and Information Management Faculty of Management Sciences Niger Delta University Bayelsa State, Nigeria.

¹Thi Huong Tram Le,²Thuy Vinh Nguyen,³Thi Xuan Huong Le

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

³Insurance Department, University of Labour and Social Affairs, Vietnam

¹Nguyen Zen Nguyen,²Duc Hieu Bui

¹University of Labour and Social Affairs, Vietnam

²Student DMB01-002-2022, International Business, Diplomatic Academy of Vietnam

¹Thi Huu Ai Nguyen,²Thi Quynh Tran,³Thi Ha Phuong Phung

¹Ph.D. University of Labour and Social Affairs, Vietnam

²MA. University of Labour and Social Affairs, Vietnam

³Student D18BH01, Insurance Department, University of Labour and Social Affairs, Vietnam

¹Ni Made Taman Sari,²Ni Made Santini,³Made Pratiwi Dewi

^1,2,3Universitas Warmadewa

Lailah Fujianti

Economics and Business Faculty of Pancasila University. Jakarta. Indonesia

¹Omotayo, O. O.,²Adewolu, T.O.

^1,2Department of Estate Management, Ajayi Crowther University Oyo

¹Novky Asmoro,²Djoko Andreas Navalino

^1,2Republic of Indonesia Defense University, Bogor-Indonesia

¹Thi Thu Ha Bui,²Thi Tram Dinh,³Nu Quynh Trang Nguyen

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

¹Fivi Anggraini,²Daniati Puttri,³Neva Novianti,⁴Silvira Helmi

^1,2,3,4Faculty Economics and Business, Universitas Bung Hatta, Padang, Indonesia

¹Sri Lestari,²Yusriyati Nur Farida,³Dewi Susilowati

^1,2,3Faculty of Economics and Business, Jenderal Soedirman University, Indonesia.

¹Banmore, O.O.,²Adefulu, A.D.,³Makinde, G. O.

^1,2,3Department of Business Administration and Marketing, Babcock University Ilishan-Remo, Ogun State, Nigeria

¹Minh Tu Pham,²Xuan Cu Le,³Xuan Huong Nguyen

^1,2,3University of Labour and Social Affairs, Vietnam