JEFMS Journal

¹Surya Lang Itan, ²Hamidah Hendrarini, ³Dona Wahyuning Laily

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

¹I Putu Iwan Pramana Putra, ²Made Surya Pramana, ³Anak Agung Istri Krisna Gangga Dewi

^1,2,3Faculty of Economics and Business, Warmadewa University, Denpasar-Bali

¹Haris Reza Fathony, ²Djuminah

^1,2Economics and Business Faculty, Sebelas Maret University, Surakarta, Indonesia

¹Rehuel Murlie Sandy, ²Ali Sandy Mulya

¹School of Finance, Zhejiang Gongshang University, Zhejiang, Hangzhou, China.
²Faculty of Economics and Business, Budi Luhur University, Pesanggrahan, South Jakarta, Indonesia.

¹Anna Rahmi Fauziyah, ²Anggita Langgeng Wijaya, ³Diyah Santi Hariyani

^1,2,3Universitas PGRI Madiun Jl. Setia Budi No.85, Kanigoro, Kec. Kartoharjo, Kota Madiun, Jawa Timur

¹Rizqy Arasiani Annisa, ²Johan Arifin

^1,2Islamic University of Indonesia

¹Ni Kadek Ida Isha Pahlawan, ²Gerianta Wirawan Yasa, ³Dodik Ariyanto

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

¹Eka Sutisna, ²Intan Puspita Rini, ³Fais Kaldun, ⁴Gelar Faisal

^1,2,3,4Universitas Islam Jakarta

Martin W.O. Madara

School of Business & Economics, Jaramogi Oginga Odinga University of Science and Technology,P.O. Box 210-40601, Bondo-Kenya

¹Prof. Dr. Sudadio, ²Evi Aviati, ³Satiri, ⁴Bening Mujiati, ⁵Farid Wahid, ⁶Ahmadi

¹Achmad Rijal Muharrom, ²Sri Hermawati

^1,2Social and Cultural Science Program, Gunadarma University

¹Sudadio, ²Evi Afiati, ³Rosmania Rima, ⁴Ida Dahlia, ⁵Usep Saepul Anwar

¹M. Julian Tama, ²Neli Aida, ³Arivina Ratih Yulihar Taher, ⁴I Wayan Suparta

¹Master of Economic, Faculty of Economic and Business, University of Lampung, Bandar Lampung, 35141, Indonesia.
^2,3,4Lecturer of Economics, Faculty of Economic and Business, University of Lampung, Bandar Lampung, 35141, Indonesia.

¹I Gusti Ayu Panca Dewi, ²Ida Bagus Udayana Putra, ³I Made Suniastha Amerta, ⁴Made Ardhy Dharma Krisnadhi

^1,2,3,4Program Studi Magister Manajemen, Universitas Warmadewa

¹Luh Kade Datrini, ¹Cokorda Krisna Yudha, ³Ni Kadek Putri Wulandari

^1,2,3Faculty of Economics and Business, Warmadewa University , Den pasar , Bali, Indonesia

¹Nurul Kholifah, ²Mahrinasari MS, ³Roslina

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

¹Ishak Awaluddin, ²Erwin Hadisantoso, ³Fitriaman, ⁴Nurhasanah

^1,2,3,4Department of Accounting, Faculty of Economics and Business, Halu Oleo University, Indonesia

¹Ruslaini, ²Eri Kusnanto, ³Seger Santoso, ⁴Farah Qalbia, ⁵Dessy Marhandrie

^1,2,3,4Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa, Indonesia
⁵Universitas Mpu Tantular, Indonesia

¹Elex Sarmigi, ²Desiana, ³Azhar, ⁴Samsul Bahry Harahap, ⁵Bustami, ⁶Elvi Nilda, ⁷Eva Sumanti, ⁸Gladis Novindani

^{1,2,3,4,5,6,7,8}Institut Agama Islam Negeri Kerinci, Sungai Penuh – Jambi - 37111

SAMSON LAMELA MELA

St. Maryam

Faculty of Economics and Business, University of Mataram

Kondwani Nyirenda

The University of Zambia, Graduate School of Business, 10101

¹Patricia, ²Marko S Hermawan

¹Master of Accounting Study Program, Bina Nusantara University, Jakarta, Indonesia 11530
²Lecturers in the Master of Accounting Study Program, Bina Nusantara University, Jakarta, Indonesia 11530

¹Olowe, A. E., ²Akpa, V. O., ³Makinde, O. G., ⁴Nwankwere, I.A.

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