JEFMS Journal

¹Muhammad Awaludin, ²ST Maryam, ³Luluk Fadliyanti

^1,2,3Faculty of Economic and Business, University of Mataram, Indonesia

¹Jhonni Sinaga, ²Edward Efendi Silalahi

¹Mercy Wanjiru, ²Dr. Mary Odenyo

¹Hally Hanafiah, ²Evan Azami, ³Dicky Fitriyandi, ⁴Dedi Rianto Rahadi

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

¹Yudha Praja, ²Muhammad Rofiqi, ³Nurul Qomariah

^1,2Universitas Abdurahman Shaleh
³Universitas Muhamamdiyah Jember

¹Imam Dwi Prasetyo, ²Toni Herlambang, ³Ni Nyoman Putu Martini, ⁴Nurul Qomariah

^1,2,3,4Universitas Muhammadiyah Jember

¹Bob Arasma, ²Rahmi Fahmy, ³Yulihasri

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

¹Kharisya Ayu Effendi,²Wahyu Panji Nugrahani, ³Ismail Omar, ⁴Anwar M. Radiamoda

^1,2Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia
³President Association of Professional Land Society Malaysia (PERTAMA), Kuala Lumpur, Malaysia
⁴Faculty of Shariah, Mindanao State University, Marawi, Philippines

¹Welly, ²Witri Rizkika, ³Fenti Asterina, ⁴Ida Zuraidah

^1,2,3,4Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Palembang.

¹Sri Widaningsih, ²Sita Deliyana Firmialy

¹Faculty of Applied Science, Telkom University, Bandung, Indonesia
²Faculty of Communication and Business, Telkom University, Bandung, Indonesia

¹Qotrunnada Wahdaniyah, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang

¹Nida Amalia Putri, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang

¹AD Tombolotutu, ²MA Djirimu, ³Nurul Ufaira, ⁴Ika Rafika

¹Abdul Azis Lamadjido University, Indonesia
^2,3,4Departement of Economics & Development Studies, Tadulako University, Indonesia,

¹Yofina Mulyati, ²Alvin Alfian, ³Idwar, ⁴Yulisran Buana Putra

^1,2,3,4Lecturer at the Faculty of Economics and Business, Dharma Andalas University, Padang - Indonesia

¹Diana Eka Poernamawati, ²Achmad Zaini,³Mahmudatul Himmah

^1,2,3Business Administration Department, State Polytechnic of Malang, Indonesia

¹Niken Purbasari, ²Mahatma Kupefaksi,³Ernie Hendrawaty

^1,2,3Master Of Management, Faculty Economic And Business, University Of Lampung, Indonesia

¹Lilis Nur Kholishoh, ²Cep Jandi Anwar,³Indra Suhendra

¹Master of Economics , Faculty of Economics and Business, University of Sultan Ageng Tirtayasa, Indonesia.
^2,3Department of Economics , Faculty of Economics and Business, University of Sultan Ageng Tirtayasa, Indonesia.

Devy Mayang Sari

Diponegoro University, Indonesia

¹Yulindah,²Yulia Saftiana,³Emylia Yuniarti

^1,2,3Faculty of Economics, Sriwijaya University, South Sumatra, Indonesia.

¹Alvin Zamzami,²Hafiz Rahman,³Vera Pujani

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

¹Ramadhina Elmira,²Chusnul Rofiah

^1,2,3STIE PGRI Dewantara Jombang,

¹Lala Tinawuri Pramuditha,²LulukFadliyanti,³Vici Handalusia Husni

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

¹Dyah Aprilliasari,²Hunik Sri Runing Sawitri

^1,2Faculty of Economics and Business, Sebelas Maret University. Jl. Ir. Sutami, No. 36A, Jebres, Surakarta, Central Java, Indonesia 57126.

¹ZakirAlam,²Dr. H.R. Laskar

¹Ph.D Scholar,Dept. of Business Administration, Assam University, Silchar
²Ph.D Supervisor, Dept. of Business Administration, Assam University, Silchar

¹Meralyn Supera,²Erlita Guerra,³Eric Villamar,⁴ Cris Saranza

^1,2,3,4Graduate School and Professional Studies, St. Paul University-Surigao, Philippines
^2,3College of Business and Technology, St. Paul University-Surigao, Philippines

¹Ayun Prajati,²Rima Parawati Bala

^1,2STIE Atma Bhakti,Surakarta, Indonesia

¹Asep Muzaki,²Mahrina MS,³Roslina

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

¹Yatmoko Baroto,²Adler Hayman Manurung,³Agung Darmawan Buhdadi,⁴Muhammad Yusuf

¹Faculty of Postgraduate Studies, The State University of Jakarta
²University of Bhayangkara Jakarta Raya - Indonesia
^3,4Faculty of Postgraduate Studies, The State University of Jakarta

¹Polycarp Ihejirika,²Alwell Nteegah,³Chijioke Nwaozuzu

^1,3Emerald Energy Institute, University of Port Harcourt
²Department of Economics, University of Port Harcourt

¹Nguyen Thi Mong Ngoc,²Hoang Le Buu

^1,2Thu Dau Mot University, Viet Nam

¹Erwin Dyah Astawinetu,²Istiono,³Estik Hari Prastiwi,⁴Rudy Santoso

^1,2,3,4Faculty of Economics and Business – Universitas 17 Agustus 1945 Surabaya

¹Arsya Rianda Mukti,²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang,

¹Wahyudin Andi Amin,²Pawana Nur Indah,³Indra Tjahaja Amir

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

¹Dewi Gathmyr,²Dedi Purwana,³Puji Wahono,⁴Saparuddin,⁵Hamidah

^1,2,3,4,5postgraduate, Universitas Negeri Jakarta, Indonesia

¹Jazuli Akhmad,²Cherry Austin Navira,³Farika Chandrasari,⁴Reliusman Dachi

¹Neenet Baby Manjaly,²Vipin Francis,³Dilna Francis

¹Faculty-Chief Manager, Union Leadership Academy, Union Bank Knowledge Centre- Bengaluru, India.
²Research Scholar, Dept. of Humanities and Social Sciences, Indian Institute of Technology Madras, Chennai, India.
³MBA Student- Adi Shankara Institute of Engineering and Technology, Kochi, Ernakulam, Kerala, India.

¹Samuel Kwaku Gyampoh Obeng,² Dr. Daniel Delali Kornu,³Dr. Oliver Dzogbede,⁴Dr. Emmanuel Opokuware,⁵Samuel Etornam Kornu

¹Department of Finance, Kwame Nkrumah University and Science and Technology (KNUST), Kumasi, Ghana .
^2,3Department of Accounting, Finance and Economics Evangelical Presbyterian University College- Ho, Ghana
⁴Finance Directorate, University of Environment and Sustainable Development, Somanya, Ghana
⁵Universidad Empresarial de Costa Rica, Costa, Business School of Costa Rica (UNEM)

¹Ririn Nafisa Ulfa,² Mahatma Kufepaksi,³Ernie Hendrawaty

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

¹R. Mugobera,² D. Mahebe

¹Policy and Planning Department, National Forestry Authority, Kampala, Uganda
²Local Government Development Planning, National Planning Authority, Clement Hill Road, P. O. Box 21434 Kampa-Uganda May 2024

¹Ida I Dewa Ayu Mas Manik Sastri, ²Luh Kade Datrini,³Ni Putu Pertamawati, ⁴I Gusti Agung Prama Yoga

^1,2,3,4Faculty of Economics and Business, Warmadewa University

¹Tb. Irsyad Anggawi, ²Raisa Fitri

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

¹Indra Jantana, ²Mahatma Kufepaksi, ³Sri Hasnawati

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

St. Maryam

University Of Mataram, Indonesia

¹Qurrota Ayu Nindien, ²Arivina Ratih Yulihar Taher, ³Asih Murwiati, ⁴I Wayan Suparta, ⁵Neli Aida

¹Master of Economic, Faculty of Economic and Business, University of Lampung, Bandar Lampung, 35141, Indonesia.
^2,3,4,5Lecturer of Economics, Faculty of Economic and Business, University of Lampung, Bandar Lampung, 35141, Indonesia

¹Pandu Fadilah Sya, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang,

¹Mevleviani Asmoro, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang,

¹Kamal, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang,

¹Rezha Widias Pratama, ²I Gede Riana

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

¹Ida Ayu Nadia Asawista Rajeswari, ²Maria M. Ratna Sari, ³Ni Made Dwi Ratnadi, ⁴Anak Agung Gde Putu Widanaputra

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

Saliu Mojeed Olanrewaju

Department of Economics, Ekiti State University, Ekiti State, Nigeria.
ORCID: https://orcid.org/0000-0002-4933-0129

¹Ardix Yulkarnain, ²Rima Parawati Bala

^1,2Program Studi Manajemen, STIE Atma Bhakti Surakarta, Indonesia

¹Gusti Maya Firanti Noor, ²Euphrasia Susy Suhendra

¹Student, Faculty of Economics, Gunadarma University, West Java, Indonesia
²Lecturer, Faculty of Economics, Gunadarma University, West Java, Indonesia

¹Kharisya Ayu Effendi, ²Vincentia Wahju Widajatun

^1,2Faculty of Economic and Business, Universitas Widyatama, Bandung, Indonesia

Phan Thi Bao Chau

Phan Boi Chau School for the gifted

¹Novia Hudiani Sholeha, ²Intan Nurul Awwaliyah, ³Ana Mufidah, ⁴Sumani, ⁵Novi Puspitasari

^1,2,3,4,5University of Jember, Jember, Indonesia

¹Rendri Albadiu Tri Virgarena, ²Toni Herlambang, ³Ni Nyoman PutuMartini, ⁴Nurul Qomariah

^1,2,3,4Universitas Muhammadiyah Jember

¹Chepkoech B Cheruiyot, ²Dr. Susan Jepkorir

¹Suparjo, ²Yoga Adhi Dana, ³Charisha Mahda Kumala, ⁴Endang Sri Sunarsih

¹University 17 August 1945 Semarang
²POLTEKU Kudus
³Politeknik Rukun Abdi Luhur, Kudus
⁴Diponegoro University

¹Elang Kusumo, ²Cindy Claudia Halim, ³Johanes Octovianus

^1,2,3Universitas Pelita Harapan

¹Gjorgji Petkoski,² Cane Koteski

^1,2Faculty of Tourism and Business Logistics, Goce Delchev University, Shtip, 2000, North Macedonia

¹Mohammad Iskak Elly, ²Grahita Chandrarin, ³Harmono

^1,2,3Doctoral Program, Economics, University of Merdeka Malang, Malang, Indonesia
ORCID ID: 2http://orcid.org/0000-0002-7024-1315, 3http://orcid.org/0000-0002-1933-5017

¹Oduwole, W. K., ²Olawore, O. P., ³Amusat, I. O., ⁴Okeowo, T.O.

¹Department of Marketing, Yaba College of Technology, Lagos, Nigeria
^2,3Department of Marketing, Lagos State University of Science & Technology, Ikorodu, Lagos, Nigeria
⁴Department of Mass Communication, Lagos State University of Science & Technology, Ikorodu, Lagos, Nigeria

¹Olufemi Saibu, ²Adebowale Ayobade, ³Oluseye Ajuwon

¹Institute of Nigeria-China Development Studies, University of Lagos Akoka, Lagos
²Department of economics, University of Lagos Akoka Lagos Nigeria
³Department of Social Work, University of Lagos, Akoka Lagos Nigeria

I Made Suparta

Faculty of Economics and Business, Universitas 17 Agustus 1945 Surabaya, Indonesia.

¹Hikmah Julia, ²Akhmad Saufi, ³Dwi Putra Buana Sakti

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

¹Nuzul Hidayat, ²Agus Supratman, ³Adinda Septi Utami, ⁴Tri Yuliastuti

^1,2,3,4Magister of Management , Faculty of Economics, Universitas Mataram

¹Mahendra Adi Nurrohman, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang,

¹Mumba C Lukwesa, ²Muchemwa Sinkala, ³George Mtayachalo

¹School of Graduate Business Studies, University of Zambia, Great East Road Campus, Lusaka, Zambia.
^2,3School of Business, National Institute of Public Administration, P.O. Box 31990, Lusaka, Zambia.

¹Lintangsari Susanto Putri, ²Bhimo Rizky Samudro, ³Evi Gravitiani

^1,2,3Faculty of Economic and Business, Sebelas Maret University, Surakarta Indonesia,

Abdulhadi Salman Salih Al-Husseini

Department of Accounting, Faculty of Management and Economics, Mazaya College University, Iraq