JEFMS Journal

¹Liban Muhudin Alim, ²James Onyango

^1,2Department of Economics, Moi University, 2024

¹Dau Ba Thin, ²Le Anh Tuan, ³Nguyen Thi Loan

^1,2,3Hong Duc University

¹Philip Kiprotich Bii, ²Peter Mwai Kinuthia

¹Bomet University College.
²Moi University.

¹Ahmad Ricky Baiqhakiki, ²Siti Nurmayanti

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

¹Widia Ernandha Dewi, ²Umu Khouroh, ³Mokh. Natsir

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

Basmi Said

STIE PETRA Bitung, North Sulawesi, Indonesia

¹Ni Made Wirasyanti Dwi Pratiwi, ²I Gusti Ayu Astri Pramitari, ³I Made Bagiada, ⁴Kadek Nita Sumiari

^1,2,3,4Bali State Polytechnic

¹Mahibul Islam, ²Prof. Dr. Subrata Saha

¹Ph.D Research Scholar, Department of Economics, Raiganj University, https://orcid.org/0009-0005-1160-7224
²Department of Economics, Raiganj University, https://orcid.org/0000-0003-3895-6975

¹Fenty Astrina, ²Darma Yanti, ³Nurul Hutami Ningsih, ⁴Anggrelia Afrida

^1,2,3,4Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah
Palembang, Jl. General A. Yani 13 Ulu Palembang, Indonesia

¹Baiq Serenity Aquila Balqish, ²ST Maryam

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

¹DR. NATHAN, EMMANUEL, ²Dr. Francis Ariayefa Eniekezimene

^1,2Department of Economics, Niger Delta University, Wilberforce Island, Bayelsa State

¹Ajeng Istyqomah, ²Mahrinasari, ³Yuniarti Fihartini

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

¹Ni Luh Putu Sutrisnawati, ²I Made Wianto Putra, ³Ida Ayu Surasmi

^1,2,3Program Pascasarjana, Universitas Warmadewa

¹Ni Komang Desyana Supan Dewi, ²Ni Luh Anik Puspa Ningsih, ³Ni Wayan Siramiati

^1,2,3Warmadewa University Master of Management Study Program

¹Asmiyati Khusnul Maryam, ²Ayus Ahmad Yusuf, ³Anton Sudrajat

^1,2,3IAIN Syekh Nurjati, Cirebon – West Java

¹Fred Konneh Songa Monson, ²Chrispus Charles Macauley

¹PhD Student: Enterprise Management, Capital University of Economics and Business, Beijing, China.
²Msc Student Telecommunications Management and Administration, Njala University, Sierra Leone.

¹Andreas Pujian SIhombing, ²Satria Bangsawan, ³Dorothy Rouly H. Pandjaitan

^1,2,3The Faculity of Economics and Bussiness, University of Lampung, Bandar Lampung, Indonesia

¹Fan Zuojun, ²Tin Zar Zar Lynn

^1,2School of Economics, Guangxi University, Nanning, 530004, China

¹Sepo Kazhila, ²Eng. Dr. Richard Kasongo Mwale

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

¹Likando Kufanga, ²Dr. Richard Mbewe

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

¹Dada, O. A., ²Egwakhe, J. A., ³Onu C. A.

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

¹Ni Made Aquarini, ²Gusti Ayu Sugiati, ³A.A. Rai Sita Laksmi

^1,2,3Master of Management, Postgraduate Faculty, Warmadewa University

¹Dandy Budiyatko, ²Sutianingsih

^1,2Management Study Program, Atma Bhakti College of Economics, Surakarta, Central Java, Indonesia

¹Nida Saffalia Putri, ²Mei Retno Adiwati

¹Research Program in Management, Faculty of Economics and Business
²National Development University "Veteran" East Java

¹OYEWOBI Ifeoluwapo Adebimpe, ²Gundu, Lucy Mngueshima

^1,2Department of Accounting Bingham University, Karu, Nasarawa State

¹Gita Adelian, ²Satria Bangsawan, ³Roslina

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

¹Maria Gustiana Wanda, ²Triyonowati, ³Bambang Hadi Santoso

^1,2,3Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Surabaya, Indonesia

¹Jumirin Asyikin, ²Sri Ernawati, ³Fuji Melania

^1,2,3STIE Indonesia Banjarmasin, Indonesia

¹I Made Ari Wijaya, ²I Gede Riana, ³I Gusti Made Suwandana

¹Bachelor of Management Program,
^2,3Faculty of Economics and Business, Udayana University

¹Rizqal Ramadhan Syarif, ²Sari Lenggogeni, 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

¹DOMANOU Maxime, ²VODOUHE Fifanou, ³GBAGUIDI Léandre, ⁴Jacob YABI

¹PhD Student, Doctoral School of Agricultural and Water Sciences, University of Parakou, Benin;
^2,4Laboratory of Analysis and Research on Economic and Social Dynamics, Faculty of Agronomy, University of Parakou, B.P. 123, Benin
³Research Laboratory in Economics and Management (LAREG) of the University of Parakou

¹OYEWOBI Ifeoluwapo Adebimpe, ²ADEYEMI Oluwakemi Lola

^1,2Department of Accounting Bingham University, Karu, Nasarawa State

Thi Thu Trang Bui

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

¹Rubai Ahmad Munawar, ²Priyo Prakoso, ³Urwatul Wusqo

¹Universitas Hamzanwadi, Lombok Timur, Nusa Tenggara Barat, Indonesia
²Lembaga Perbankan Indonesia, Kemang Raya, Jakarta, Indonesia
³Universitas Sultan Zainal Abidin, Gong Badak, Terengganu, Malaysia

¹Mardi Astutik, ²Budiyanto, ³Suhermin

¹Doctoral of Management Indonesia School of Economic (STIESIA) and Lecturerer in STIE PGRI Dewantara Jombang
^2,3Indonesia School of Economics (STIESIA), Surabaya, Indonesia

¹Xue KaiLin, ²Simon Kwong Choong Mun

¹11993.9 I am Malaysia city university PHD-BA. Student No.202205060085, faculty: CGS and, work in Xi'an Traffic Engineering Institute,,Xi'an Shaanxi 710300,China
²faculty: CGS; University address: 8, Jalan 51a/223, Seksyen 51a, 46100 Petaling Jaya, Selangor)

¹Ertis Akasia Novitasari, ²Habibullah Jimad, ³Ribhan

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

¹Humphrey M. Njuki, ²Elvis M. Kiano, ³Lucy J. Rono

¹Department of Economics, Mount Kenya University, Kenya

^2,3Department of Economics, Moi University, Kenya

¹Dian Riskarini, ²Dewi Trirahayu, ³Dewi Kurniawati, ⁴Yuli Ardianto

^1,2,3,4Faculty of Economics and Business, Universitas Pancasila

¹Muhammad Rahman Febliansa, ²Lizar Alfansi, ³Muhartini Salim, ⁴Berto Usman

¹Doctoral Student Of Management, University Of Bengkulu, Bengkulu Indonesia
^2,3,4University Of Bengkulu, Bengkulu Indonesia

¹Ngalo Vuyiswa, V, ²Mtsweni Lindy L

^1,2University of South Africa, Janadel Street, Midrand 1686 South Africa

¹Chusnul Rofiah, ²Elisabet Dita Septiari

¹STIE PGRI Dewantara Jombang,
²Universitas Atma Jaya Yogyakarta

¹Puji Rahayu, ²Imarotus Suaidah, ³Septiana Dinar Wahyuni

^1,2,3Kadiri Islamic University, Indonesia

¹Nurul Rahmawati, ²Maulida Nurul Innayah, ³Erna Handayani, ⁴Yudhistira Pradhipta Aryoko

^1,2,3,4Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia

¹Suci Hidayati, ²Nur Faizah, ³Silmi Farichah, ⁴Abdul Aziz

^1,3,4Maulana Malik Ibrahim State Islamic University Malang, Malang Indonesia
²Madura State Islamic College, Madura Indonesia

¹Ellis Grace Victoria, ²Dr. Wiwik Handayani, S.E., M.Si

^1,2Economic and Business Faculty, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

¹Rose Wanjiru K, ²Daniel Kirui Dr, ³Elvis Kiano Dr

^1,2Department of Accounting and Finance
³Department of Economics

EGBERI, O. Edith

Department of Entrepreneurship, Faculty of Administration and Management, Delta State University of Science and Technology, Ozoro.