JEFMS Journal

¹Theresia Trisanti,²Julianto Agung Saputro,³Algifari,⁴Prima Rosita Arini

^1,2,3,4STIE YKPN, Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Jalan Seturan Yogyakarta 55281. Indonesia

¹Salsabila Putri,²Rieke Pernamasari

^1,2Department of Accounting, Universitas Mercu Buana, Jakarta. Jl Meruya Selatan No. 1 Jakarta Barat. Indonesian

¹OYEDOKUN Godwin Emmanuel,²ADEWINLE Olajide Martins

¹Professor of Accounting & Financial Development, Department of Management & Accounting, Lead City University, Ibadan, Nigeria
ORCID: https://orcid.org/0000-0001-8317-3924

²Department of Management and Accounting, Lead City University, Ibadan, Nigeria

¹Melecio A. Sy, Jr.,²Gloria P. Gempes

¹Melecio Sy Jr. is with the University of the Immaculate Conception, Davao City, Philippines.

²Gloria P. Gempes is a professor of the University of the Immaculate Conception, Davao City, Philippines.

Mohamad Pitoyo

School of Business, Nanjing University of Information Science & Technology, Nanjing - China.

¹Shinta Puteri Wulandari,²Setyaningtyas Honggowati

^1,2Universitas Sebelas Maret, Surakarta, Indonesia

¹Hardiyanto Wibowo,²Fatmah Bagis,³Farah Aprilia Kusuma

^1,2,3Universitas Muhammadiyah Purwokerto, Indonesia

¹Wihansya Haspazah,²Bernadette Robiani,³Harunurrasyid,⁴Deassy Apriani

^1,2,3,4Department of Economics Development, Universitas Sriwijaya, Indonesia

¹Purnadi,²Hardiyanto Wibowo,³Astika Nurul Hidayah,⁴Jovinda Percillia Marifatul U

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

¹Muhammad Rayhan Pradipta,²Najmudin,³Dian Purnomo Jati

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

¹Britannia Abigail Rosalind,²Hamidah Hendrarini,³Mirza Andrian Syah

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

¹Mounia Rbiha,²Karima Mialed, PhD

¹PhD student at ENCG UH2C Casablanca, Morocco

²Professor at ENCG UH2C Casablanca, Morocco

¹Anuolam, M. O,²Ike R, C

^1,2Admiralty University of Nigeria, Department of Accounting, Business Administration and Economics,Faculty of Arts, Management and Social Sciences

¹Istutik,²Yuli Ratna Sari,³Widanarni

^1,2,3STIE Malangkuҫeҫwara Jl. Terusan Candi Kalasan, Malang

Ika Barokah Suryaningsih

Faculty of Economics and Business, University of Jember, Indonesia

¹Mohamad Agus, ²Wahyu Purnomo, ³Akhmad Fatkhurohman, ⁴Marifah , ⁵Siti Mardliyah,⁶Hadi Supratikta

Pamulang University

¹Andriyas Kurniawan,²Abadi Sanosra, ³ Nurul Qomariah

^1,2,3Universitas Muhammadiyah Jember

¹Mesha Frisna Yoza, ²Syafrizal, ³Verinita

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

¹Luluk Fadliyanti , ²Baiq Winda Larasati Hernanda , ³Vici Handalusia Husni , ⁴Himawan Sutanto

^1,2,3,4Development Economics Study Program, Faculty of Economics and Business, University of Mataram

¹Jehan Attahirah, ²Jombrik, ³Irma Citarayani

^1,2,3University of Darma Persada, Taman Malaka Selatan, Pondok Kelapa Duren Sawit, East Jakarta, Indonesia 13450

¹Dr. Nguyen Thi Anh Tram,²Dr. Ngo Anh Cuong

^1,2University of Labor and Social Affairs

¹Meliza Fitriah Herdiati,²Yusnaini Yusnaini,³Tertiarto Wahyudi

^1,2,3Faculty of Economic, Universitas Sriwijaya, South Sumatera, Indonesia

¹AA Media Martadiani,²Ni Nyoman Suriani,³Ida Bagus Komang Suarka

^1,2,3Department of Management, Faculty of Economics and Business, Universitas Warmadewa

¹Putri Novika Dewi,²Yanti Rufaedah

^1,2Bandung State Polytechnic, Indonesia

¹Irany Windhyastiti,²Umu Khouroh,³Eko Aristanto,⁴Syarif Hidayatullah

^1,2,3,4Faculty of Economics and Business, University of Merdeka Malang, Jl. Terusan Raya Dieng 62-64 Malang, Indonesia

Nela Dharmayanti

Department of Accounting, Faculty of Economics and Business, Syekh-Yusuf Islamic Indonesia

Wahyu Andrianto

Accounting department, Universitas Mahakarya Asia, Yogyakarta, Indonesia. Address: Magelang St No.KM 8, Glondong, Sendangadi, Mlati, Sleman Regency, Special Region of Yogyakarta 55282.

¹Juli Riyanto Tri Wijaya, ²Eliada Herwiyanti

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

¹Angelita Kusuma Bkis, ²Sri Tjondro Winarno,³Dona Wahyuning Laily

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

¹Dila Silva Pranta Yudha, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang,

¹Yokthan Abelius Samuel, ²Sri Werdiningsih,³Dyah Ani Pangastuti,⁴Ambar Woro Hastuti

^1,2,3,4University of Merdeka Malang, Indonesia

¹Anna Sofia Atichasari, ²Asep Marfu

¹Department of Accounting, Faculty of Economics and Business, Syekh-Yusuf Islamic University, Indonesia

²Banten General Regional Hospital, Serang, Indonesia

¹Dina Ameliah Putri, ²Teguh Soedarto,³Ida Syamsu Roidah

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

¹Heru Arianto, ²Augustina Kurniasih

^1,2Master of Managemet Study Program, Mercu Buana University, Jakarta, Indonesia

¹Vini Citra Mentari Purba, ²Andam Dewi Syarif

^1,2Master of Management, Mercubuana University

¹Ratih Soraya, ²Asep Risman,³Indra Siswanti

^1,2Master of Management, Universitas Mercu Buana

¹Erwin Dyah Astawinetu, ²Istiono,³Titiek Rachmawati,⁴Parikesit Penangsang

^1,2,3,4Universitas 17 Agustus 1945 Surabaya – Indonesia

¹Annisa Fitri Nurlaili, ²Nilmawati

^1,2Department of Management, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakata, Indonesia

¹Nur Siti Latipah, ²Hwihanus,³Nekky Rahmiyati

^1,2,3Universitas 17 Agustus 1945 Surabaya, Indonesia

¹Maghfira, ²Yuniarti Hidayah Suyoso Putra

^1,2Postgraduate Program in Islamic Economics at UIN Maulana Malik Ibrahim Malang

¹Leni Andrayani, ²Deden Kurniawan

^1,2Mercu Buana University

¹Nguyen Zen Nguyen, ²Thi Hong Quyen Mai

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

¹Thi Huu Ai Nguyen, ²Duc Hieu Bui,³Thu Trang Le

¹Insurance Department, University of Labour and Social Affairs, Vietnam

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

³Student D18BH01, 1118030061, Insurance Department, University of Labour and Social Affairs, Vietnam

¹Rudy Budiatmaja, ²Mayang Sari Edastami

^1,2Universitas Esa Unggul Jakarta, Indonesia

¹Yulius Nugroho Ariyanto, ²Mubarokah,³Hamidah Hendrarini

^1,2,3Master of Agribusiness, Faculty of Agriculture, UPN "Veteran" Jawa Timur, Surabaya, Indonesia

¹Aisyah Ratnasari, ²Heri Sapari Kahpi,³Septantri Shinta Wulandari

¹Department of Management, Faculty of Economics and Business, Syekh-Yusuf Islamic University, Indonesia

^2,3Department of Management, Faculty of Economics and Business, University of Banten, Indonesia

¹Essa Sabilla Shohibah, ²Rita Mutiarni

^1,2stie Pgri Dewantara, Indonesia

Slamet Mudjijah

Faculty of Economic and Business, Universitas Budi Luhur Jakarta Indonesia, Jl. Raya Ciledug, Petukangan Kebayoran Lama Jakarta Selatan, 12260

¹Eliada Herwiyanti,²Gregorius Suwito,³Tri Astuti

¹Jenderal Soedirman University,Purwokerto, Indonesia

^2,3Kristus Alfa Omega Bible College, Semarang, Indonesia

¹Andiza Aulia Ferdiani,²Abdul Malik Kumar,³Sunaryati Hardiani

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

¹Inge Andhitya Rahmawati,²Nur Khusniyah Indrawati,³Andarwati

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

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

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

¹Muhamad Wahyudi Rabbi,²M. Irwan,³Ali Akbar Hidayat

^1,2,3UNIVERSITY OF MATARAM

¹Leo Agung Feri Wicaksono,²Mahrinasari MS,³Roslina

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

¹Laili Fadhila Banuwa,²Satria Bangsawan,³Roslina

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

¹Adji Suratman,²Betty Dessyana Yacob Ismedt

^1,2Sekolah Tinggi Ilmu Ekonomi Y.A.I, Jakarta, Indonesia

¹Pande Made Dian Riski Utami Dewi,²Made Setini,³Putu Indah Hapsari,⁴I.B. Agung Dharmanegara

¹Undergraduate Student Program, Management Study Program, Faculty of Economics and Business, Warmadewa University, Denpasar Bali

^2,3,4Management Study Program, Faculty of Economics and Business, Warmadewa University, Denpasar Bali

Dr. Pius EffiongAkpan

Department of EconomicsUniversity of Uyo, Uyo AkwaIbom State

¹Agus Purbo Widodo,²Fachrudy Asj’ari,³Hartono,⁴Bagas Putra Arlansyach

¹Universitas Teknologi Surabaya

^2,4Universitas PGRl Adi Buana Surabaya

³Universitas Islam majapahit

¹Indah Kusuma Wardani,²Ubud Salim,³Andarwati

^1,2,3Management Department, Faculty of Economic and Business, Universitas Brawijaya, Indonesia.

¹Siti Choiriah,²Shanty Lysandra

¹Mercu Buana University, Jakarta Indonesia,

²Pancasila University, Jakarta Indonesia

¹Andriani Selvia,²Moeljadi,³Aisjah Siti

^1,2,3Management Department, Faculty of Economic and Business, Universitas Brawijaya, Indonesia.

¹Ifekanandu Chukwudi Christian,²Chukwu God’swill Chinedu

¹University of Nigeria Business School, Enugu Campus, Enugu State, Nigeria.

²Department of Marketing, Ignatius Ajuru University Of Education, Port Harcourt Rivers State, Nigeria