JEFMS Journal

Ignatius Roni Setyawan

Lecturer of Faculty of Economics & Business, Universitas Tarumanagara, l. Tanjung Duren Utara 1, Jakarta, Indonesia

¹Idam, N.M.R., ²Egbuta, O.U., ³Adeoye, S.O., ⁴Ajike, E.O.

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

I Nyoman Sunarta*, ¹Ngurah Keshawa Satya Santiarsa, ²Made Dwika Kusuma Dewi, ³Rayhan Wijaya, ⁴Mang Mini Citra Wati

^1,3Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, Denpasar, Bali, Indonesia
^2,4Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, Denpasar, Bali, Indonesia

¹Riri Handayani, ²Eri Besra, ³Syarizal

¹Magister of Management , Faculty of Economics, Universitas Andalas
^2,3Faculty of Economics, Universitas Andalas

¹Selly Ariani, ²Wida Purwidianti, ³Maulida Nurul Inayah, ⁴Totok Haryanto

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

Nguyen, Nu Hoang Tam

Department of Business Administration, Dai Nam University, No. 1 Xom Street, Phu Lam Ward - Ha Dong District, Hanoi 100000, Vietnam

Dr Nwaulune, J. C.

Department of Business Administration and Marketing, Babcock University, Ogun state, Nigeria.

¹Frita Septiana Trisyanti, ²Boge Triatmanto, ³Harianto Respati

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

¹Kadek Eni Marhaeni, ²Cokorda Gede Putra Yudistira, ³I Gede Made Sebagiana, ⁴Luh Mei Wahyuni, ⁵I Made Sura Ambara Jaya

^1,2,3Department of Business of Administration, Bali State Polytechnic
^4,5Department of Accounting, Bali State Polytechnic

¹Aida Akagic Hodzic, ²Prof. Dr. Stanimir Đukić, ³Prof. Dr. Šemsudin Plojović, ⁴Prof. Dr. Senad Busatlic

¹Lecturer in International University of Sarajevo, Sarajevo, Bosnia and Herzegovina
²Alfa BK University, Belgrade, Serbia
³Information Technology School - ITS, Belgrade, Serbia
⁴International University of Sarajevo, Bosnia and Herzegovina

¹Rosa Fitriana, ²Diah Andari, ³Yati Mulyati, ⁴Dyah Purnamasari, ⁵Citra Mariana

^1,2,3,4,5Widyatama University, Indonesia

¹Felix Mulenga, ²Dr. Taonaziso Chowa

¹Graduate School of Business, The University of Zambia (UNZA), Great East Road Campus, Lusaka, Zambia
²Department of Mathematics and Statistics, School of Natural Sciences, ,The University of Zambia (UNZA), Great East Road Campus, Lusaka, Zambia

¹Cahya Nurjana, ²Suroso, ³Flora Patricia Anggela

^1,2,3Management Study Program, Faculty of Economics and Business Buana Perjuangan Karawang University

¹Mursal Mohamud Ahmed (Master Candidate), ²Amran Bashir Nor (Master Candidate), ³Aina-Obe Shamsuddin Bolatito (PhD)

^1,3Department of Public Administration, Faculty of Management Studies (FMS), Islamic University In Uganda, IUIU Mbale Campus
²Department of Business Administration, Faculty of Management Studies (FMS), Islamic University In Uganda, IUIU Mbale Campus

¹Aam Widiawati, ²Suroso, ³Flora Patricia Anggela

^1,2,3Management Study Program, Faculty of Economics and Business, Buana Perjuangan Karawang University

¹Mutende Siyumbano, ²Benjamin Kaira

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

¹Lalu Reza Wisnu Winata, ²Mokh.Natsir , ³M. C. Sina Setyadi

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

¹Fani Apriadi, ²Taufiq Chaidir

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

¹Frederikus Raja, ²Yarnest, ³Syaiful Arifin

¹Student of Master of Management Program, Merdeka University Malang, Indonesia
^2,3Faculty of Economics and Business, Merdeka University Malang, Indonesia

¹Kresnawati, ²Ridwan Nurazi, ³Rini Indriani

¹Hayatul Rahmi, ²Fajri Adrianto, ³Mohamad Fany Alfarisi

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

Jennifer Davis-Adesegha

Research Apprentice at Cloud Analytika-London, United Kingdom

Jennifer Davis-Adesegha

Research Apprentice at Cloud Analytika-London, United Kingdom

¹Ihugba, Okezie A., ²Okoroafor, Stella N.

¹Department of Economics, Alvan Ikoku Federal University of Education, Owerri
²Department of Accountancy, Alvan Ikoku Federal University of Education, Owerri

¹Emily Muriuki, ²David Kosgey, ³John Tarus

^1,3Department of Accounting and Finance, School of Business and Economics, Moi University.
²Department of Agricultural Economics & Resource Management, School of Agriculture & Natural Resources, Moi University.

Nguyen Thanh Hung

Bao Viet Holdings, Vietnam

Ngo Giang Thy

Nguyen Tat Thanh University

Marselinus Asri

Universitas Atma Jaya Makassar

¹Tajul Islam, ²Md. Rezaul Karim Bhuiyan

¹Assistant Professor, Department of Finance & Banking, Faculty of Business Studies, National University Bangladesh Gazipur-1704 & Adjunct Faculty, Chandigarh University, India ORCID ID: 0009-0003-4663-9213
²Senior Executive, Sales & Customer Service Department, Famfa Solution Limited, New Eskaton Road, Dhaka-1000

¹Israel S. AKINADEWO ( FCA, Ph.D), ²Olajide J. ADEBOWALE, ³Bukola I. FAGBOMEDO, ⁴Adenike M. LAWAL, ⁵Kehinde S. OYEWOLE

^1,2,3,4,5Department of Accounting, Afe Babalola University, Ado-Ekiti1, Ado-Ekiti
ORCID: ¹0000-0002-2094-68431, ²0009-0006-5137-57952, ³0000-0002-6788-19603, ⁴0009-0001-6955-87964, ⁵0009-0006-7000-77445

¹Ogoro Samuel Tan, ²Joshua Adewale ADEJUWON

^1,2Department of Management and Accounting, Lead City University, Ibadan, Oyo State, Nigeria.

¹Anggun Dhenniar Permata Putri, ² Ika Korika Swasti

^1,2Universitas Pembangunan Nasional “Veteran” Jawa Timur

Dr. Biland Sadek

Bocconi School of Management, Milan, Italy
ORCiD: 0000-0003-3166-2093, https://www.linkedin.com/in/bilandsadek/

¹Muhammad Farid Ma’ruf, ²Abdullah Said, ³Firre An Suprapto

^1,3State University of Surabaya
²Brawijaya University Malang

¹Tochi Maryblossom Chukwu, ²Dr. Susan Jepkorir

^1,2Business Administration (Finance) of Mount Kenya University

¹Dwi Sukma Novitasari, ²Sishadiyati

^1,2Development Economics, Faculty of Economics and Business UPN Veteran East Java

¹Duc Trong Pham, ²Ngoc Khanh Thai, ³Thi Hai Anh Nguyen

¹University of Labour and Social Affairs, Hanoi, Vietnam
²SNV Netherlands Development Organization in Vietnam
³University of Labour and Social Affairs, Hanoi, Vietnam (Student of class D16BH1)

¹Auta Yusuf, ²Ali Madina Dankumo, ³Adejoh Odoh, ⁴Nathan Marcus

¹Social Policy Specialist, UNICEF Bauchi Field Office, Bauchi State, Nigeria.
²Dept. of Economics and Dev’t Studies, Federal University of Kashere, Gombe
³Dept of Local Government and Development Studies, ABU Zaria
⁴Kaduna State College of Education, Gidan Waya

¹A.A Sri Purnami, ²I Ketut Selamet, ³Ni Made Rustini

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

¹Yudhanta Sambharakreshna, ²Widyana Rahma Cahyani, ³Salman Al Farizi

¹Faculty of Economic and Business, University of Trunojoyo Madura, Indonesia
^2,3Faculty of Economic and Business, State University of Malang, Indonesia

¹Oranit Chamnongrit, ²Somnuk Aujirapongpan

^1,2Innovation Management and Business Development Program, School of Accountancy and Finance, Walailak University, Thailand.

¹Dian Riskarini, ²Yuli Ardianto, ³Basis G. Andamari

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

¹Emilia, ²Rahma Nurjanah, ³Erni Achmad, ⁴Candra Mustika

^1,2,3,4Department of Economics, Faculty of Economics and Business, Universitas Jambi, Indonesia

¹Prof. Dr. Sudadio, M.Pd ²Evi Afiati, ³Mawardi Nurullah, ⁴Reni Apriani, ⁵Yuda Ganda

¹Prof. Dr. Sudadio, M.Pd, ²Evi Afiati, ³Damanhuri, ⁴Ratna Dewi, ⁵Rohmad Subagio

¹Dyaning Dhamayanti, ²Muhammad Sayuti, ³Budi Santosa

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

¹Yos Sutanto, ²Reni Shinta Dewi, ³Ngatno

¹Master of Business Administration Study Program, FISIP, Diponegoro University, Semarang – Indonesia

^2,3Department of Business Administration, FISIP, Diponegoro University, Semarang – Indonesia

¹Citra Laras, ²Henny Medyawati

¹Student, Faculty of Economics, Gunadarma University, West Java, Indonesia

²Lecturer, Faculty of Economics, Gunadarma University, West Java, Indonesia

¹Humphrey Bulimu Agamu, ²Lydia Maket, ³Jane Sang

^1,2,3Department Of Management Science And Entrepreneurship, School Of Business And Economics Moi University

¹Evi Afiati, ²Prof. Dr. Sudadio, M.Pd, ³Agus Arifin, ⁴Puput Puspitorini, ⁵Yudi Firmansyah

Komathi Thiagararan

School of Management & Business MILA University, 71800 Putera Nilai, Negeri Sembilan, Malaysia

¹Jonathan Lemurt, ²Elvis Kimani Kiano, ³Yabesh Ombwori Kongo, ⁴Simeon Kiptarus Nganai

¹Parliamentary Budget Office, Kenya

^2,3,4Department of Economics, Moi University, Kenya

¹Dr. D. Silambarasan, ²Dr. K. Selvadurgadevi, ³D. Jayanthan

^1,2Assistant Professor Department of Commerce Saradha Gangadharan College

³Assistant Professor Department of Management Studies Manakula Vinayagar Institute of Technology, Puducherry

¹Maria José da Silva Faria, ²Isabel Maria Machado Oliveira, ³Jorge Ferreira Dias de Figueiredo

^1,2,3COMEGI - Centre for Research in Organisations, Markets and Industrial Management. Lusíada University, Faculty of Economics and Business Sciences, campus de Vila Nova de Famalicão, 4760-108 Vila Nova de Famalicão, Portugal.

¹Nita Sidriannita, ²Hary Indratjahyo, ³Fajar Cahyo Utomo

¹Students of the management master's study program, faculty of Economics, Universitas Krisnadwipayana, Jakarta, Indonesia

^2,3Lecturer in the management master's study program, faculty of Economics, Universitas Krisnadwipayana, Jakarta, Indonesia

¹Hanafi Risdiawan, ²Eko Arief Sudaryono

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

¹Prof. Dr. Sudadio,M.Pd, ² Evi Afiati, ³Abdul Karim, ⁴Saefudin Zuhri, ⁵Mina Rabiatul Asiah

¹Moses Odhiambo, ²Elvis Kiano, ³Stephen Bitok

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

¹Fajar Cahyo Utomo, ²Novi Vinarsih

^1,2Universitas Krisnadwipayana, Jakarta, Indonesia

¹Asia Khamis Nyange, ²Ajibu Jonas

^1,2Faculty of Economics and Business Indonesian International Islamic University

¹Hotman Fredy, ²Khalida Utami, ³Mentari Pagiku

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

¹Putri Adelia, ²I Wayan Suparta, ³Indriyani, ⁴Toto Gunarto, ⁵Dedy Yuliawan

^1,2,4,5Universitas Lampung,
³Politeknik Negeri Lampung

¹Farikha Setiadi, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang

¹Anggun Dwi Prameswari, ²Harianto Respati, ³Harsono

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

¹Rr. Suprantiningrum, ²Indria Hesti Yuliasih

^1,2Department of Accounting, University of 17 August 1945 Semarang Jl. Pawiyatan Luhur, Bendan Dhuwur, Semarang – 50233, Indonesia

¹Marcello Vinícius Doria Calvosa, ²Ana Alice Vilas Boas, ³Amanda Leticia Machado Fernandes, ⁴Isabela de Melo Franco, ⁵João Luiz Alves Pinheiro

^1,3,4,5Universidade Federal Rural do Rio de janeiro (DCA – UFRRJ) / Grupo de Pesquisas GeCaPEP (CNPq/UFRRJ) - BR 465, Km 7,Seropédica – RJ, 23.890-000
²Universidade Federal de Lavras – Faculdade de Ciências Sociais aplicadas FCSA - Departamento de Administração e Economia DAE – Campus universitário – Caixa Postal 3037 - Lavras – MG CEP 37200-900

¹Syamsu Qamar Badu, ²Mohamad Ikbal Bahua, ³Sarson W. Pomalato, ⁴dan Evi Hulukati

^1,3,4Faculty of Mathematics and Natural Sciences, Universitas Negeri Gorontalo, Indonesia
²Faculty of Agriculture, Universitas Negeri Gorontalo, Indonesia

Hang Thi Ngo

Banking Academy of Vietnam, Hanoi, Vietnam ORCID: 0000-0001-5744-5367

¹Silvia Puspita Sari, ²Meiran Panggabean

^1,2Tanjungpura University, Indonesia

¹Jerry Prasetiyadi, ²Zunaidah, ³Yuliani, ⁴Wita Farla WK, ⁵Muhammad Ichsan Hadjri

^1,2,3,4,5University of Sriwijaya Palembang, Jalan Padang Selasa, Indonesia

¹Muhammad Sofian Maksar, ²Winda Sari Firdani, ³Inayah Abdillah Rabbani, ⁴Yuan Swastika, ⁵Rifqi Cipto Laksono

^1,2,3,4,5Universitas Muhammadiyah Kendari, Indonesia

¹Hally Hanafiah, ²Ken Caesar BT, ³Immanuel B.D, ⁴Dedi Rianto Rahadi

^1,4Universitas Presiden, Cikarang, Kabupaten Bekasi, Jawa Barat, Indonesia
^2,3Institut Teknologi Sepuluh November, Surabaya, Jawa Timur

¹Fera Anggraeni, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang,

¹Putra Ramadhani Nurwijayanto, ²Fajar Supanto, ³Dyah Setyawati, ⁴Muhammad Mahendra Dharmawan

^1,2,3,4Fakultas Ekonomi dan Bisnis Program Studi Manajemen , Universitas Merdeka Malang, Terusan Raya Dieng 62-64 Malang 65146, Malang, Indonesia

¹Syahril Wahyu Ramadhan, ²Nanny Roedjinandari, ³Mokh. Natsir

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

Vahidjon P. Meliev

Lecturer of Department of Management and digitization, University of Business and Science, Beshkapa street 111, Namangan, Uzbekistan

Godfrey Ehikioya Oyamienlen

Babcock university