JEFMS Journal

¹Ahmad Wafa Mansur,²Mardinawati,³Ulfah Hidayati,⁴Sandi Supaya

^1,2,3,4Politeknik Negeri Semarang, Jl. Prof. Sudarto, Tembalang, Kec. Tembalang, Kota Semarang, Jawa Tengah 50275 Indonesia

Fransisca Y Bukarim ²Wahyu Widarjo

Faculty of Economics and Business, Sebelas Maret University

¹Maskata Perangin-Angin, ²Siti Choiriah

^1,2Faculty of Economics and Business, Mercu Buana University, Indonesia

¹Lillian Chintu Mwaanga, ²Chrine, C. Hapompwe

^1,2ZCAS University, Lusaka, Zambia.

¹Budiman Haryanto, ²Andam Dewi Syarif

^1,2Master of Management, Mercubuana University

¹Dr. Kaniz Fatema, ²Dr. Mohammad Moniruzzaman, ³Dr. A. K. M. Golam Rabbani Mondal, ⁴Dr. Md. Amzad Hossain

¹Associate Professor Rajshahi University of Engineering and Technology
²Associate Professor University of Dhaka
^3,4Professor University of Rajshahi

¹Michael Kojoe Amoah Tackie,²Dr. Thelma Frimpong Mensah,³David Mensah Awadzie

^1,2Accra Institute of Technology, Department of Business, Accra, Ghana.
³Wisconsin International University College, Department of Business, Accra, Ghana.
ORCID: 0000-0001-5532-2152.

¹Dewa Putu Yudi Pardita,²I Ketut Darma,³I Komang Putra,⁴Anak Agung Sri Purnami

^1,2,3,4Development Economics Study Program, Warmadewa University, Bali, Indonesia

¹Dina Setya Ningsih,²Muhammad Faisal Akbar,³Ayu Wulandari

¹Student Departement of Economic, Faculty of Economics and Business, Bangka Belitung University, Indonesia
^2,3Lecturer Departement of Economic, Faculty of Economics and Business, Bangka Belitung University, Indonesia

¹Olateju Dolapo AREGBESOLA,²Olatunde WRIGHT, ³IfeOluwa Tomiwa KOLAWOLE,⁴Sunday Olusola OMOJOLA

^1,2,3,4Bowen University, Iwo, Osun State, Nigeria

Thai Toan, DO

The Olympia School, Vietnam

Absamatov Askar Ergashovich

Termiz State University Researcher at the Department finance and financial technologies

Patrick, OLOGBENLA (PhD)

Department of Management and Accounting, Obafemi Awolowo University, Ile Ife, Nigeria

¹Clarence Mwami, ²Chrine C. Hapompwe

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

¹Rafael Komang Eric Juanaristo, ²I Gusti Ayu Made Asri Dwija Putri, ³I Ketut Sujana, ⁴Putu Agus Ardiana

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

¹Putu Eka Pratiwi Widiantari, ²Made Gede Wirakusuma, ³Ni Putu Sri Harta Mimba, ⁴Putu Agus Ardiana

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

¹Patrick Murimi, ²Elvis Kiano, ³Richard K. Siele

^1,2,3Department of economics

¹Silvie Rihhadatul Aisy , ²Muhammad Irfani Hendri, ³Sulistiowati, ⁴Ilzar Daud

^1,2,3,4Magister Manajemen Universitas Tanjungpura, Jl. Adi Sucipto, Bansir Laut, Kec. Pontianak Tenggara, Kota Pontianak, Kalimantan Barat, Indonesia, 78124

¹Fella Finalisa, ²Harti Budi Yanti

^1,2Universitas Trisakti

¹Bella Indah Ariani, ²Budi Hermana

^1,2Faculty of Economics, Universitas Gunadarma, Indonesia

¹Ishak Awaluddin, ²Erwin Hadisantoso,³ Emilia Nurdin ⁴Yeti Purnama

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

¹I Gede Adiputra, ²Nataherwin, ³Maysa Shafa Afara

^1,2,3Faculty of Economics and Business, Tarumanagara University

¹Vicente Montano, ²Leomar Sabroso, ³Restie Torres

^1,2,3College of Business Administration Education, University of Mindanao, Bolton St., Davao City, (8000) Philippines

Thi Lam Anh Nguyen

Banking Academy of Vietnam, Hanoi, Vietnam ORCID: 0000-0002-9746-341X

¹Ifiss Saida, ²Mssassi Said

^1,2The National School of Business and Management, Abdelmalek Essaâdi University, Tangier, Morocco

¹Ariska Damayanti, ²Mulyanto, ³Bhimo Rizky Samudro

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

¹Ida Bagus Udayana Putra, ²I Made Suniasta Amerta, ³Ida Ayu Surasmi

^1,2,3Warmadewa University

¹Leily Rahmawati, ²Sutianingsih

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

¹Dewa Ayu Toga Juliantini, ²I Gusti Ayu Nyoman Budiasih, ³Made Gede Wirakusuma, ⁴I Nyoman Wijana Asrama Putra

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

¹Julius Gordon Ouma, ²Ibrahim Tirimba Ondabu

^1,2Department of Finance & Accounting in the School of Business, KCA University

¹Windy Hery Octari, ²I Wayan Suadnya, ³Amry Rakhman

^1,2,3Agribusiness Master's Study Program Faculty Mataram University Agriculture Indonesia

¹Aditya Gede Ariansyah, ²Sita Deliyana Firmialy

^1,2Faculty of Economic and Business, Telkom University, Bandung, Indonesia

¹I Made Dwi Novi Artawan, ²Nengah Landra, ³Agus Wahyudi Salasa Gama

^1,2,3Universitas Mahasaraswati Denpasar

¹Ni Nengah Aryawati, ²I Wayan Widnyana, ³I Nengah Aristana

^1,2,3 Universitas Mahasaraswati Denpasar

¹Putu Devi, ²Nengah Landra, ³Putu Kepramareni

^1,2,3 Universitas Mahasaraswati Denpasar

¹Pham Tien Manh, ²Tran Thu Phuong, ³Dinh Thi Thu Tra

¹Banking Academy of Vietnam,
^2,3International School of Banking Academy, Banking Academy, Hanoi, Vietnam

¹Ifiss Saida, ²Mssassi Said

^1,2The National School of Business and Management, Abdelmalek Essaâdi University, Tangier, Morocco

¹Deborah Wanjiru Mariru, ²Pamela Eng’airo

¹MBA Student Jomo Kenyatta University of Agriculture and Technology
²Catholic University of Eastern Africa.

¹Luh Gede Shri Bintang Shilayani, ²I Wayan Suartana, ³I Nyoman Wijana Asmara Putra, ⁴Henny Triyana Hasibuan

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

¹Hauwa Modu Kumshe, ²Bashir Ahmad Daneji, ³Samuel Dame, ⁴Ibrahim Abubakar

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

¹Alinitwe Joshua, ²Naiga Sylvia, ³Tindimwebwa Joseline, ⁴Namirembe Isabella, ⁵Henry Muguluma

^1,2,4Lecturer, Faculty of Business Management and IT, Africa Renewal University, Uganda.
^3,5Lecturer, Faculty of Social Science, Africa Renewal University, Uganda.

¹M. Arif Rahman Hakim, ²St. Maryam, ³M. Firmansyah

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

KOLAPO, Funso Tajudeen (Ph.D)

Department of Finance, Faculty of Management Sciences,Ekiti State University, Ado-Ekiti, Nigeria

¹Mbinda Victoria Pauline, ²Prof. Michael Korir, ³Dr. Robert Odunga

^1,2Department of Management Science and Entrepreneurship
³Department of Accounting and Finance

¹Ida Ayu Cintya Pratiwi, ²Ni Made Dwi Puspitawati, ³Pande Ketut Ribek, ⁴I Wayan Sujana

^1,2,3,4Universitas Mahasaraswati Denpasar

¹Yunita Widya Ningrum, ²Rima Parawati Bala

^1,2Sekolah Tinggi Ilmu Ekonomi Atma Bhakti Surakarta

¹Gabriella Lavenia Sutjiono, ²Pwee Leng

^1,2Petra Christian University Surabaya

¹Widyana Rahma Cahyani, ²Ika Putri Larasati

^1,2State University of Malang, Indonesia

¹Rosa Fitriana, ²Rini Susiani, ³KartikaWulandari

^1,2,3Widyatama University, Indonesia

¹Asia Khamis Nyange, ²Ajibu Jonas, ³Ashura Rajabu Yusuph

¹Mirabel Tsamwa Musonda, ²Chrine, C. Hapompwe

^1,2ZCAS University, School of Business, 1010

¹Rosa Fitriana, ²Renillyn Mores, ³Wahyudin Zarkasyi, ⁴Yati Mulyati

^1,4Widyatama University, Bandung
²De La Salle Lipa, Filipina
³Padjadjaran University, Bandung

¹Nira nur Jainah, ²Wiwik Utami,

^1,2Faculty of Economics and Business, Mercu Buana University

¹Hidayatul Affifah, ²Sri Hartoko

^1,2Sebelas Maret University Surakarta

Adji Suratman

Maksi STIE Y.A.I, Jl. Salemba Raya 7 Central Jakarta, Indonesia.

¹William M. Njeru, ²Elvis M. Kiano, ³Richard K. Siele

¹Masters student department of Economics, Moi University, Kenya
²Department of Economics, Moi University, Kenya
³Department of Accounting, Moi University, Kenya

¹Andy Sukrisno, ²Eka Susilawati, ³Davindra Rasyid Fahmi

^1,2Universitas Mitra Bangsa
³Universitas Muhammadiyah Prof. Dr. Hamka

¹Okta Dian Sari, ²Anna Yulianita, ³Imam Asngari

^1,2,3Sriwijaya University, Indonesia

Alfred Maghanga Mwakio

The School Of Business And Economics, Moi University.

¹Adji Suratman., ²Auditya Erlangga, ³AninDyta Budiarti

^1,2,3 Maksi STIE Y.A.I, Jl. Salemba Raya 7 Central Jakarta, Indonesia, & Stiesia, Surabaya.

¹Ayus Ahmad Yusuf, ²Didin Nurul Rosidin, ³Asmiyati Khusnul Maryam

^1,2,3 IAIN Syekh Nurjati Cirebon & Cirebon-West Java-Indonesia

Le Minh Duc

Kim Anh School, Vietnam

¹Valdy Dwi Wahyu, ²Sita Deliyana Firmialy

^1,2Faculty of Economy and Business, Business Administration Program, Telkom University, Bandung, Indonesia

¹Sri Harini, ²Tini Kartini, ³Sulastri Aulia

^1,2,3Fakultas Ekonomi dan Bisnis, Universitas Djuanda, Bogor, Indonesia

¹Paramananda, N. , ²Riski Martini, Ni Putu , ³Priliandani, Ni Made Intan

^1,2,3Faculty of Economic and Business, Universitas Warmadewa, Bali- Indonesia

¹Mustapha AHMIMID, ²Said BALHADJ, ³Halima Elhoufi

^1,2National School of Commerce and Management of Tangier- Abdelmalek Essaâdi University, Morocco
³Department of economics and management, Abdelmalek Essaâdi University, Tetouan, Tanger, Morocco