JEFMS Journal

¹Dwi Narullia, ²Dhika Maha Putri, ³Yongky Teguh Setiaji, ⁴Nurman Fadhilah

^1,2,3,4Universitas Negeri Malang

¹Dodi Hardinata, ²Elian Susanti, ³Auliyah Patih Hardinata

¹Faculty of Economics and Business, University of Dehasen Bengkulu
²Bengkulu Province Representative Office of the Audit Board of the Republic of Indonesia
³Faculty of Law, Sebelas Maret University Solo

¹Wisnumurti, ²Temy Setiawan

^1,2Universitas Bunda Mulia,, Jl. Lodan Raya No.2, North Jakarta, DKI Jakarta 14430

Riaty Handayani

University Mercu Buana

¹Muazza, ²Mayasari, ³Siti Syuhada

^1,2,3Department of Economics Education, Faculty of Teacher Training and Education, Jambi of University, Jambi, 36361, Indonesia

¹Hesti Widianti, ²Tri Handayani, ³Bahri Kamal, ⁴Fitri Amaliyah, ⁵Andri Widianto

^1,3,4,5Politeknik Harapan Bersama, Tegal, Indonesia
^1,2Department of Management, Faculty of Economics, Universitas Islam Sultan Agung (UNISSULA), Semarang, Indonesia
²ITB Adias, Pemalang, Indonesia

¹Eva Herianti, ²Amor Marundha

¹Universitas Muhammadiyah Jakarta, Indonesia.
²Universitas Bhayangkara Jakarta Raya, Indonesia.

¹Dinda Novita Ba'isyah, ²Teguh Soedarto, ³Dona Wahyuning Laily

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

¹Muhammad Fernando Aryanegara, ²Wita Juwita Ermawati, ³Amzul Rifin

¹Management Science, Postgraduate School, IPB University, Indonesia
²Department of Management, Faculty of Economic and Management, IPB University, Indonesia
³Department of Agribusiness, Faculty of Economic and Management, IPB University, Indonesia

¹Nurika Restuningdiah, ²Rizky Firmansyah, ³Ach Littausil Arzaq

^1,2,3Faculty of Economy and Business, Universitas Negeri Malang, Indonesia

¹Enai Benalayeifa, ²Dr. U.Y. Okwuise (Phd)

^1,2Department of Business Administration, Faculty of Management Sciences, Delta State University, Abraka

¹Dika Puspitaningrum, ²Taufiq Arifin

^1,2Sebelas Maret University & Jl. Ir Sutami, 36, Kentingan, Jebres, Surakarta

¹Vicente E. Montano, ²Maria Teresa S. Bulao

^1,2Faculty of Business Administration Education, University of Mindanao, Davao City, Philippines

¹Irmiya, Solomon Reuben, ²Odumu, Victor Ato, Adeoye, ³Seyi Vincent, ⁴Ibrahim, Mustapha Sani

^1,2,3,4Department of Banking and Finance, Faculty of Management Sciences, University of Jos

¹Lilis Mardiana Anugrahwati, ²Kharira Sang Khosana, ³Ulfah Hidayati

^1,3Politeknik Negeri Semarang Jalan Prof. Soedarto Tembalang, Semarang, Jawa Tengah, 50275, Indonesia

² Universitas Negeri Semarang, Kampus Sekaran Gunungpati, Semarang, Jawa Tengah, 50229, Indonesia

¹Adelina Mustika Ningrum, ²Rofiaty, ³Wahdiyat Moko

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

¹Diah Iskandar, ²Mulia Alim

^1,2University Mercu Buana
²Institut Teknologi dan Bisnis Ahmad Dahlan

Sely Megawati Wahyudi

Universitas Mercu Buana

¹Benny Farendra, ²Suwarni, ³Ahmad Soleh

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

¹Josphat Njoroge Kabui, ²Ibrahim Tirimba Ondabu

^1,2Department of Accounting and Finance, School of Business, KCA University

¹Ghulam Shabbir, ²Dr. Jianfu Ma

¹PhD Scholar, Ethno Sociology Department, Ningxia University, Yinchuan, Ningxia, China, 750021.
²Professor of Anthropology, Pakistan study center, North Minzo University, Ningxia, China.750021.

¹Hendy Afrizal, ²Lizar Alfansi, ³Muhartini Salim, ⁴Fachruzzaman

^1,2,3,4Development Road Number 15 Padang Harapan City of Bengkulu Indonesia Postal Code 38225

¹Tika Aprilia, ²Mahatma Kufepaksi, ³Sri Hasnawati

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

¹Mr. Yashpal Kshirsagar IFS ²Prof. Pushpa Hongal

¹Deputy Conserva tor of Forests & Field Director, Bhadra Tiger Reserve, Chikkamagaluru
²Assistant Professor , Kousali Institute of Management Studies ,, Karnatak University Dharwad

¹Nhat Quoc Nguyen, ²Tha Nghiem Thi, ³Huong Co Thi Thanh

¹School of Finance and Accounting, Industrial University of Ho Chi Minh City
²Faculty of Corporate Finance, Academy of Finance, Ha Noi, Viet Nam
³School of Finance and Accounting, Industrial University of Ho Chi Minh City

¹Fachrudy Asj’ari, ²Tri Ari Prabowo, ³I Made Bagus D, ⁴Nurul Dwi Lestari, ⁵M.Adik Rudiaanto

^1,2,3,4Universitas PGRI Adi Buana Surabaya
⁵Universitas Islam Majapahit Mojokerto

¹Imania Mutiara, ²Zunaidah, ³Isni Andriana

^1,2,3University of Sriwijaya Palembang, Jalan Padang Selasa, Indonesia

¹Iwan Firdaus SKom. MM, ²dan Mulia Alim, SE., M.Si

^1,2Universitas Mercu Buana

¹Anisa Hardianingrum, ²Eko Arief Sudaryono

¹Master of Accounting, Sebelas Maret University, Surakarta, Indonesia
²Accounting Department, Sebelas Maret University, Indonesia

¹Hasmar Rezeki Marpaung, ²Said Musnadi, ³Syafruddin

^1,2,3Master of Management Study Program, Faculty of Economics and Business, Syiah Kuala University

¹Daryanti, ²Endang Siti Rahayu, ³Heru Irianto

^1,2,3Department of Master Agribusiness, Faculty of Agriculture, Sebelas Maret University, Ir. Sutami Street No. 36, Ketingan, Jebres, Surakarta, Central Java, Indonesia 57126

¹I Putu Suardana Putra, ²I Made Artha Wibawa, ³I Gede Riana, ⁴I Gusti Ayu Manuati Dewi

^1,2,3,4Faculty of Economics and Business, Udayana University, Bali, Indonesia

¹Alsya Siti Aenaya, ²Sulhaini

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

¹Ericca Putri, ²Unik Dwi Lestari

^1,2Management Study Program, Faculty of Economics and Business, Esa Unggul University

¹Nurul Dwi Isrofin, ²Sri Tjondro Winarno, ³Noor Rizkiyah

^1,2,3Agribusiness Masters Study Program, Faculty of Agriculture UPN Veteran Jawa Timur

Sukris Sutiyatno

STMIK Bina Patria-Indonesia

¹Thi Van Anh Nguyen, ²Thi Hong Thai Trinh, ³Anh Trung Nguyen

¹University of Labor and Social Affairs, Hanoi, Vietnam
²University of Finance and Business Administration
³12B1- Vinschool The Harmony

Tri Yuniati

Sekolah Tinggi Ilmu Ekonomi Indonesia STIESIA Surabaya

¹Dina Deltalia Febrianti, ²Rafiudin, ³Yulisya Salsabila Putri, ⁴Sabela Anggraini, ⁵Three Irama Safnidar Sibromulis, ⁶Zainal Abidin, ⁷Audri Oktavia Pramudhea, ⁸Titis Alvita Prabawati, ⁹Siti Rofiatun, ¹⁰Dovan Riszky Yahya, ¹¹Aditya Bayu Efendi, ¹²Nurul Qomariah, ¹³Muhammad Thamrin

^{1’2’3’4’5’6’7’8’9’10’11’12’13}Universitas Muhammadiyah Jember

¹Gelacio Juan Ramón GUTIÉRREZ OCEGUEDA, ²Edgar GUTIÉRREZ ACEVES

¹Professor-Researcher, "C", Department of Social Law, Division of Legal Studies, University Center for Social Sciences and Humanities, University of Guadalajara, Jalisco, Mexico.
²Lawyer Graduated from University of Guadalajara, Jalisco, México, with a Master's Degree and Doctorate in Law from the Institute of Higher Legal Studies of Jalisco, México.

¹Kyabarongo Benon, ²Agaba Moses, ³Caleb Tamwesigire, ⁴Katabazi Bwengye Anny, ⁵Ahabwe Oliver

^1,2,4,5Department of Management Sciences Faculty of economics and management sciences, Kabale University
³Department of business studies Faculty of economics and management sciences, Kabale University

¹Herman Paleni, ²Ridwan Nurazi, ³Dewi Rahmayanti

^1,2,3Faculty of Economics and Business, Bengkulu University, Bengkulu 38371, Indonesia

¹Eko Jokolelono,² MA Djirimu, ³Yunus Sading, ⁴Laendatu Paembonan, ⁵Kalvin A. Parinding, ⁶Ika Rafika, ⁷Wahyudi Batjo, ⁸Farida Millias Tuty

^{1,2,3,4,5,6,7,8}Department of Economics and Development Studies Tadulako University, Palu, Central Sulawesi, Indonesia

¹AD Tombolotutu, ²MA Djirimu, ³Haydar Musta’al Silva Rizqy, ⁴Yunus Sading, ⁵Patta Tope, ⁶Subryanto Abu Hanifah

¹Faculty of Economics Abdul Azis Lamadjido University, Palu, Central Sulawesi, Indonesia
^2,3,4,5,6Department of Economics and Development Studies Tadulako University, Palu, Central Sulawesi, Indonesia

¹Nia Fety Anggraini, ²Ambar Woro Hastuti, ³Muhamad Choldun Sina Setyadi

¹Accounting Study Program, University of Merdeka Malang, Malang, 65146, Indonesia
^2,3University of Merdeka Malang, Malang, 65146, Indonesia

¹Istiono, ²Erwin Dyah Astawinetu, ³Ida Ayu Brahmayanti

^1,2,3Department of Management – Universitas 17 Agustus 1945 Surabaya - Indonesia

¹Mtsweni L, ²Serumaga-Zake P, ³Bluemeyer A, ⁴Maharaj P

¹Lindy Mtsweni, University of South Africa, Janadel Street, Midrand 1686 South Africa
²Philip Serumaga-Zake, University of South Africa
³Anthony Bluemeyer, University of South Africa
⁴Prashan Maharaj, Henly Business School, South Africa

¹Iswahyudi, ²Suwarni , ³Ahmad Soleh

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

¹Nataline Putri Petricelia, ²Hermaya Ompusunggu

^1,2Program Studi Akuntansi Fakultas Ilmu Sosial dan Humaniora Universitas Putera Batam Jalan R. Soeprapto, Muka Kuning, Batam. Kode Pos 29452

¹Cafriana Christin Bakker, ²Parawiyati, ³Dyah Ani Pangastuti

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

¹Eka Mayasari, ²Edhy Susatya, ³Tri Kuat

^1,2,3Universitas Ahmad Dahlan, Yogyakarta, Indonesia

¹Y. B. Abadi, ²Moeljadi, ³Mintarti Rahayu

^1,2,3Management Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia.

Ferdinand MOUSSAVOU

Teacher Researcher at the Faculty of Economic Sciences Marien Ngouabi University – Brazzaville

¹Syahrial Yusuf, ²Ribhan, ³Nova Mardiana

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

Mohamad Ikbal Bahua

Faculty of Agriculture, Universitas Negeri Gorontalo, Indonesia

¹Tezcan Abasız, ²Meerim Akbarelıeve, ³Bektaş Bulut

¹Department of Economics, Bulent Ecevit University, Faculty of Economics and Administrative Sciences,Zonguldak, TURKEY.
^2,3Department of Economics, Kyrgyzstan-Turkiye University, Institute of Social Sciences, MA/MS programs,Bishkek, KYRGYZSTAN.

¹Siti Aisyah, ²Safri Haliding, ³Alamsjah, ⁴Agustan Syamsuddin, ⁵Edi Jusriadi, ⁶Samsul Rizal

^1,2,3,4,5,6Universitas Muhammadiyah Makassar Indonesia.

Duc Trong Pham

University of Labour and Social Affairs, Hanoi, Vietnam

¹Chrine C. Hapompwe, ²Nzovwa Banda, ³Abigail Nachilima Chalwe

¹Adjunct Senior Lecturer, Graduate School of Business The University of Zambia
²PhD Student Graduate School of Business, The University of Zambia
³Dean & Lecturer, Unicaf University Zambia

¹Samuel Nsambo, ²Chaste Nsama, ³Chrine C. Hapompwe

^1,2,3The University of Zambia, Graduate School of Business, 10101

¹Twaambo Karen Simbyakula, ²Chrine C. Hapompwe

^1,2The University of Zambia, Graduate School of Business, 10101

¹Syamsuri, ²Dara Ayu Okta Safitri, ³Imam Kamaluddin

^1,2,3Darussalam Gontor University, Faculty of Sharia, Ponorogo

¹Theodosia C. Nathalia, ²Kezhia Elizabeth Soegandi, ³Shannonlie

^1,2,3Universitas Pelita Harapan

¹Ismail, ²Anwar Sanusi, ³Fajar Supanto

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

¹Zakky Rudy Anggara, ²Raden Johny Hadi Raharjo

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

¹Ayu Ilham Shodiqoh, ²Abadi Sanosra, ³Dwi Cahyono, ⁴Nurul Qomariah

^1,2,3,4Universitas Muhammadiyah Jember

¹Ologunagba Oluwakemi, ²Adekunle Olusegun A, ³Oseni Ezekiel

¹Research Fellow, Department of Business Administration, Babcock University Ilishan Remo
²Department of Business Administration, Gateway Polytechnic Saapade Ogun State
³Adjunct Lecturer, Department of Finance, University of Lagos Nigeria

¹Dyah Ayu Puspitasari, ²Reni Shinta Dewi, ³Bulan Prabawani

^1,2,3Master of Business Administration Program, Faculty of Social and Political Sciences, Diponegoro University, Semarang, Indonesia.

¹Margret Mweemba, ²Chrine C. Hapompwe, ³Nzovwa Banda

^1,2,3The University of Zambia, Graduate School of Business, 10101

Edward Efendi Silalahi

Univesitas Bhayangkara Jakarta Raya

¹Sherin Alianto, ²Yuanita Ratna Indudewi

^1,2Universitas Ciputra Surabaya

Daniel Hailu

Department of Agricultural Economics, Ethiopian Institute of Agricultural Research (EIAR), Addis Ababa, Ethiopia

¹Renty Natalya Tambunan, ²Iqbal Firdausi, ³Yanuar Bachtiar, ⁴Nirza Marzuki Husein

^1,2,3,4STIE Indonesia Banjarmasin, Indonesia

¹Efi Lismiyah, ²Marselina, ³Arivina Ratih Taher

¹Student of Master of Economics Postgraduate Program, Faculty of Economics and Business, University of Lampung, Indonesia
^2,3Lecturer in the Master of Economics Postgraduate Program, Faculty of Economics and Business, University of Lampung, Indonesia

Saghrouni olfa

Doctor in economics, Faculty of Economics and Management, University of Sfax, Street of Airport, km 4.5, LP 1088, Sfax 3018, Tunisia,

¹Risky Mezi Muria, ²Mohammad Nizarul Alim, ³Prasetyono

^1,2,3Trunojoyo Madura University, Bangkalan, Indonesia

¹Sinta Dewi AR, ²Ayi Ahadiat, ³Keumala Hayati

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

¹Kotut CheruiyotSamel, ²Prof. Chepkwony Joel, ³Dr Saina Ernest.

¹School of Business & Economics, Department of Economics Moi University, Kenya,
²School of Business & Economics, Department of Marketing and Logistics Moi University, Kenya,
³School of Agriculture and Bio-Technology Department of Agricultural Economics & Resource Management, Moi University, Kenya

¹Taufiq Akbar, ²Laela Lanjarsih

^1,2Perbanas Institute, Jakarta, Indonesia

Gelacio Juan Ramón Gutiérrez Ocegueda

Professor-Researcher, "C", Department of Social Law, Division of Legal Studies, University Center for Social Sciences and Humanities, University of Guadalajara, Jalisco, Mexico.

Daniel Hailu

Department of Agricultural Economics, Ethiopian Institute of Agricultural Research (EIAR), Addis Ababa, Ethiopia