JEFMS Journal

¹Masyitho Zahrotul Ulya Hasyim, ²Chusnul Rofiah

^1,2STIE PGRI Dewantara Jombang,

Daniel Lukito

Universitas Bina Nusantara, Semarang, Indonesia

¹Ekwunife Chidubem Azie, ²Charles Chukwunwike Egolum, ³Fidelis Ifeanyi Emoh

¹Ministry of Lands, Survey and Town Planning, Anambra, Nigeria
^2,3Department of Estate Management, Nnamdi Azikiwe University, Awka, Anambra Nigeria

¹Dini Dwi Anggraini, ²Muhammad Thamrin, ³Ni Nyoman Putu Martini, ⁴Nurul Qomariah

^1,2,3,4Universitas Muhammadiyah Jember

¹Saniyyah, ²Sugeng Purwanto, ³Nanik Hariyana

^1,2,3Management Department, Faculty Economics and Business, Universitas Pembangunan Nasional “Veteran”

¹Zamri Chik, ²Abdul Hakim Abdullah, ³Abdullah Zawawi Mohd Noor, ⁴Md Shuhaimi Ismail

^1,2,3,4Faculty of Islamic Contemporary Studies, Universiti Sultan Zainal Abidin, Gong Badak Campus, 21300 Kuala Terengganu, Terengganu, Malaysia

¹Arubayi Damaro Olusoji, ²Okoh Ndubuisi

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

¹Hauwa Modu Kumshe, ²Mohammed Abba, ³ Bamanga Umar, ⁴Salihu Aliyu Modibbo

^1,3Department of Banking and Finance, Modibbo Adama University Yola, Adamawa State, Nigeria.
^2,4Department of Accountancy, Modibbo Adama University Yola, Adamawa State, Nigeria.

¹Annaria Magdalena Marpaung, ²Bintang Sahala Marpaung2, ³Shelfiana Anggraeni

^1,2,3Institute Of Business and Informatics Kesatuan

¹Ni Wayan Asri Mustika, ²Zaenal Abidin

^1,2Asian Banking Finance and Informatics Institute, Jakarta, Indonesia

¹Albert Kwitonda, ²Stephen Makau Muathe, ³Eliud E. Obere

^1,2,3School of Business, Economics and Tourism, Kenyatta University

¹Mercy Jerotich Mosop, ²Dr. Mary Odenyo

¹Abdul Kohar, ²Ahmad Soleh, ³Kresnawati

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

¹Muh. Taufan Nando, ²Gendut Sukarno

^1,2Pembangunan Nasional “Veteran” University, East Java, Indonesia

¹Phuong Nhi Nguyen, ²Hai Linh Nguyen, ³Hoang Ha Nguyen, ⁴My Duyen Doan, ⁵Vuong Linh Bui

^1,2,3,4International School of Banking Academy, Banking Academy, 12 Chua Boc Street, Dong Da District, Hanoi, Vietnam
⁵The University of Sunderland, Edinburgh Building, City Campus, Chester Road, Sunderland, The United Kingdom

¹Sholesi, Olayinka Yusuf, PhD, ²Abdul-Azeez Ibraheem Forson, PhD, ³Taiwo, Ositimehin

¹Department Of Industrial Relations and Human Resource Management Faculty of Management Science, Lagos State University, Ojo, Lagos Orcid no-0000-0002-0196-4026
²School of Transport and Logistics Lagos State University
³Martin J Whitman School of Management Syracuse University, Newyork

¹Karrar Fadhil Khalaf Al Seedi, ²Assistant Professor Dr Nidaa Saleh Mahdi ALshaheen

^1,2Middle Technical University, Technical College of Management/ Iraq -Baghdad

¹Rudi Prianto, ²Rini Handayani

^1,2STIE Atma Bhakti, Surakarta, Indonesia

¹Alsya Siti Aenaya, ²Firsta Wity Peafut Gunawan, ³Nensi Anggraini, ⁴Sri Nurhasanah, ⁵Yeny Suryaningsih

^1,2,3,4,5Master of Management,, Faculty of Economics and Business, University of Mataram, Indonesia

¹Okianna, ²Jumardi Budiman

^1,2Tanjungpura University, Pontianak, West Kalimantan, Indonesia

¹Irany Windhyastiti, ²Umu Khouroh, ³Eko Aristanto, ⁴Syarif Hidayatullah, ⁵Christina Sri Ratnaningsih

^1,2,3,4,5Faculty of Economics and Business, University of Merdeka Malang, Jl. Terusan Raya Dieng 62-64 Malang, Indonesia

¹Komang Amanda Ayu Harpita Putri, ²I Ketut Suryanawa, ³Luh Putu Lusi Setyandarini Surya

^1,2Fakultas Ekonomi dan Bisnis Universitas Udayana, Kota Denpasar, Indonesia
³Fakultas Ekonomi dan Bisnis Universitas Warmadewa, Kota Denpasar, Indonesia

¹Evans Wanjala Munyakho, ²Dr. Evans Orina

^1,2Mount Kenya university student

¹Omoniyi Jacob, ENIOLA (PhD) , ²Adesola Funmi, POPOOLA

^1,2Department of Accounting, College of Management Sciences,Joseph Ayo Babalola University, Ikeji-Arakeji, Osun State, Nigeria.

¹Shobikin, ²Mochamad Fatchurrohman, ³Damarsari Ratnasahara Elisabeth

^1,2,3Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, Indonesia

¹Alfiyatussholichah, ²Mochamad Fatchurrohman, ³Shobikin

^1,2,3Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, Indonesia

¹Hais Dama, ²Selvi, ³Sri Vany Hairun

^1,2,3Faculty of Economics and Business, Gorontalo State University

¹Gregory Jimmy Cahyono, ²Theresia Dwi Hastuti

Universitas Katolik Soegijapranata Semarang, Semarang, Indonesia

Le Nhat Tien

Thu Dau Mot University, Vietnam

¹Hoang Le Buu, ²Nguyen Huynh Ngoc Anh

^1,2Thu Dau Mot University, Viet Nam

¹David HM Hasibuan, ²Virginia Hilary

^1,2Institute of Business and Informatics Kesatuan

¹Hassan Tawakol Ahmed Fadol, ²Duaa Alquayt

¹Associate Professor of Econometrics and Applied Statistics, Sudan University of Science and Technology.
ORCID: 0000-0003-4456-9082, 00249912457382
²PhD candidate, Imam Muhammad bin Saud University

¹Didin Pratama Putra, ²Sahri, ³Prayitno Basuki

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

¹Made Heny Urmila Dewi, ²Martini Dewi, ³M. Rudi Irwansyah

¹Faculty of Economic and Business, Udayana University, Indonesia
²Faculty of Economic and Business, Udayana University, Indonesia
³Faculty of Economic, Universitas Pendidikan Ganesha, Indonesia

¹Tukesiga Godfrey, ²Bakaki Ivan, ³Waswa Moses

¹Lecturer – King Ceasor University
²Lecturer – International University of East Africa and King Ceasor University
³CEO – Swift Minds – Uganda

¹Mercy Mbinya Mutie, ²Dr. Lucy Wairimu Kibe, PhD

¹Mount Kenya University, P.O. Box 342-01000, Thika, Kenya
²School of Business and Economics – Lecturer Mount Kenya University

¹Fani Firmansyah, ²Puji Endah Purnamasari, ³Lailatul Farida, ⁴Aninda Waskita Devi

^1,2,3,4Faculty of Economics, UIN Maulana Malik Ibrahim Malang

¹Wafaa Abdullah Elayn Aldroubi, ²Yusnita Yusof

^1,2Faculty of Business and Management, Universiti Sultan Zainal Abidin, Terengganu, Malaysia

Johnson Adewole Adewuyi

Faculty Of Business Management Department of Financial Engineering Vilnius Gediminas Technical University

¹Naaman Mwale, ²Chrine C. Hapompwe

^1,2ZCAS University, School of Business, 10101

¹Lungowe Lillian Musheba, ²Chrine, C. Hapompwe

^1,2ZCAS University, School of Business, SID H13140

Dr Nwaulune, J. C.

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

¹Puji Prahastyo, ²Toni Herlambang, ³Ni Nyoman Putu Martini, ⁴Nurul Qomariah

^1,2,3,4Universitas Muhammadiyah Jember

¹Muhammad Yusrizal, ²Moh. Huzaini, ³Luluk Fadliyanti

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

¹Nkamuhayo Denis, ²Aggrey Muhereza, ³Mugabi Alexis Carboni, ⁴Kakuba Dennis

^1,3,4Assistant Lecturer Bishop Stuart University
²Procurement Officer National Water and Sewarage Cooperation

¹Eka Risti Anafi, ²Windyastuti

^1,2Faculty of Economics and Business UPN Veteran Yogyakarta, Jalan Padjadjaran, Depok, Sleman, Yogyakarta Special Region

Godwin Poi (PhD. FCA)

Director, Centre for Entrepreneurship and Innovation/Department of Business Administration, Faculty of Social and Management Sciences, University of Africa, Toru-Orua, Bayelsa State, Nigeria

¹Lalu Affan Suhendra, ²M Irwan, ³Luluk Fadliyanti

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

¹Golan Hasan, ²Alif Via Indira Rinaldo 2041092

^1,2Faculty of Economics and Business University Internasional Batam, Indonesia

¹Wardan, ²Prayitno Basuki, ³M. Firmansyah, ⁴Sahri, ⁵M. Irwan

^1,2,3,4,5Faculty of Economics and Business, University of Mataram, Indonesia

¹Achmad Reza Aditya Amin, ²Mohammad Adam, ³Zunaidah, ⁴Isni Andriana, ⁵Wita Farla WK

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

¹Slamet Ariadi, ²Sutianingsih

^1,2Atma Bhakti College of Economics, Indonesia

¹Uun Dwi Untari, ²Nurul Qomariah, ³Ni Nyoman Putu Martini

^1,2,3Universitas Muhammadiyah Jember

¹Tsitsi, M. Musaluke, ²Chrine, C. Hapompwe

^1,2ZCAS University, School of Business, 10101

¹Ratika Ningsih, ²Muizzuiddin, ³Imam Asngari

^1,2,3Master of Economics, Sriwijaya University, Palembang, Jalan Padang Tuesday, Indonesia

Bernadeta Ratri Dewi

International MBA. National Tsing Hua University, Taiwan

¹Maharaj P , ²Mtsweni L

¹Regent Business School, Johannesburg, South Africa
²University of South Africa, Janadel street, Midrand 1686 South Africa

¹Afriliani Puspitasari, ²Radityo Handrito

¹Undergraduate Student, University of Brawijaya
²Lecturer, University of Brawijaya

¹Kurniati, ²Devi Valeriani, ³Ayu Wulandari

¹Student Department of Economic, Faculty of Economic, University of Bangka Belitung, Indonesia
^2,3Lecturer Department of Economic, Faculty of Economic, University of Bangka Belitung, Indonesia

¹Dr. Ir. Andam Dewi Syarif, MM, ²Najim Nur Fauziah, SE, MSc.IBF

¹Universitas Mercu Buana
²Indonesian Commodity and Derivative Exchange (ICDX)

Nguyen, Nu Hoang Tam

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

¹Sharon Mwansa, ²Chrine C. Hapompwe

^1,2ZCAS University, School of Business, 10101

¹Putu Davin Abhimantra, ²I Gst. A. Kt. Gd. Suasana

^1,2Fakultas Ekonomi dan Bisnis Universitas Udayana Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112

¹Cita Bina Cahyathi, ²Prihat Assih, ³Maxion Sumtaky

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

¹Khusnul Chotimah, ²Prihat Assih, ³Retna Safriliana

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

¹Theresia Anjelin Megawati David Putri, ²Suhermin, ³Budi Satrio

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

¹Yulita Maria Masela, ²Edi Subiyantoro, ³Sunardi

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

¹Endah Agustina, ²Harmono, ³Norman Duma Sitinjak

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

¹I Putu Agus Eka Arnawa,²I Nengah Suardhika,³I Nengah Aristana

^1,2,3Department of Economics Education, Faculty of Economics and Business, Mahasaraswati University Denpasar, Bali, Indonesia

¹Riva Prasetyo,²St. Maryam,³Gusti Ayu Arini

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

¹Amadou Gissay,²Ruwaida Mohamed Majid

^1,2Universitas Islam International Indonesia

¹Yvonne Chibulu Mwababa,²Chrine, C. Hapompwe

^1,2ZCAS University, School of Business, 10101

¹Monika Andreana Sary,²Amanah Hijriah., SE., MSA,³Angga P. Karpriana

^1,2,3Tanjungpura University , Indonesia

Adji Suratman

Program Maksi STIE Y.A.I jl.Salemba Raya No.7-9A Jakarta, Indonesia.

Laela Lanjarsih

Perbanas Institute, Jakarta, Indonesia

¹Izdihar Adinda Dwi Amany,²Emmy Indrayani

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

¹Prof. Dr. Sudadio, M. Pd, ²Ida Dahlia, ³Puput Puspito Rini, ⁴Agus Suherman, ⁵Yudi Firmansyah

¹Prof. Dr. Sudadio, M.Pd, ²Satiri, ³Yadi Heryadi, ⁴Ahmadi, ⁵Vera Maria

¹Prof. Dr. Sudadio, M.Pd, ²Mawardi Nurullah, ³Reni Apriani, ⁴Usep Saepul Anwar, ⁵Abdul Karim

¹Kukuh Priyambodo, ²I Nengah Suardhika, ³Wayan Widnyana

^1,2,3Master of Management Program, Faculty of Economics and Business, Mahasaraswati University Denpasar, Denpasar, Indonesia

¹Raymond Muyu Jembe, ²Dr. Anthony Alexis

¹Ryke Constan Omkarsba, ²Khristina Yunita, ³Sari Rusmita

^1,2,3 Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

¹Khalilurahman Sarwary, ²Said Ahmad Najib Mahmood, ³Wajiha Jahez

¹Department of Public Administration, Faculty of public Policy and Administration
Kabul University. Kabul-Afghanistan
²Department of Political Sciences and International Relations, Faculty of Law and Political Sciences,
Kabul University. Kabul-Afghanistan
³Assistant Professor, department of Professional Sciences, faculty of education, Takhar University, Afghanistan.

¹Ambrose Boyce Chukwunweike, ²Charles Chukwunwike Egolum

^1,2Department of Estate Management, Nnamdi Azikiwe University, Awka, Anambra, Nigeria

¹Herlina Rasjid, ²Hais Dama, ³Almain Kamba

^1,2,3Gorontalo State University

¹Tomi Setiawan, ²Farras Samith

¹Faculty of Politics and Social Sciences, Padjadjaran University, Indonesia
²Faculty of Economics and Business, Padjadjaran University, Indonesia

Jeconia Naomi Nataly Wangsanegara

Master of Accounting Widya Mandala Catholic University

¹Pamela Mushitala, ²Chrine, C. Hapompwe

^1,2ZCAS University, School of Business, 10101

¹Mwamba Mwaba Mwangata, ²Chrine, C. Hapompwe

^1,2ZCAS University, School of Business, 10101

¹ADESANYA, Adewale Abdul, ²ADEJUWON, Joshua Adewale

¹PhD Accounting Student, Lead City University, Ibadan, Nigeria.
²Associate Professor of Management & Accounting, Lead City University, Ibadan, Nigeria.

Bahrul ulum Ilham

Institut Teknologi dan Bisnis Nobel Indonesia, Makassar

¹Fahmi Poernamawatie,²I Nyoman Susipta,³Dwi Winarno

^1,2,3 Gajayana University, Malang

¹Andrianto,²Edi Priyono

^1,2Sekolah Tinggi Ilmu Ekonomi Atma Bhakti Surakarta