JEFMS Journal

¹Tu Ngo Dan Thu, ²Ngo Giang Thy

¹Undergraduate student, UEH-International School of Business
²Nguyen Tat Thanh University

Elias Daka

ZCAS University, School of Social Sciences, 10101

¹Abdul Rohim, ²Widy Taurus Sandy, ³Achmad Hilal Akbar Ramadhan, ⁴Agus Taufik Hidayat

^1,2,3,4STIE PGRI Dewantara

¹Veshela Annesa Dewi Nawangwulan, ²Renny

^1,2University of Gunadarma, Jakarta, Indonesia

¹Carol Mwihaki Muriithi, ²Laura Auma Nyaloti

^1,2School of Management and Leadership Management University of Africa, Nairobi.

¹Sarindang Suci Ramadanti, ²Azwardi, ³Muhammad Subardin

^1,2,3Department of Economic and Development, Faculty of Economics, Sriwijaya University, Indonesia.

¹Ni Nyoman Santi Dewi, ²Ni Wayan Rustiarini

^1,2Faculty of Economic and Business, Universitas Mahasaraswati Denpasar, Denpasar, Indonesia

¹Dian Octarina, ²Rahmat Ingkadijaya, ³Hera Oktadiana, ⁴Willy Arafah

^1,2,3,4Institut Pariwisata Trisakti

¹Nineng Khoirun Nisa, ²Sutianingsih

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

Febzi Fiona

Faculty of Economics and Business, Bengkulu University

¹Philip Kilonzi, ²Dr. Richard siele, ³Dr. Elvis Kiano

¹Lecturer Economics department, Multimedia university of Kenya.
^2,3Senior Lecturer Economics department, Moi University Kenya.

¹Hermanus, ²Djunita Permata Indah, SE, M.Acc ³Fera Damayanti, SE. M. Ak

^1,2,3Tanjungpura University & Indonesia

¹Muhammad Mudhofar, ²Yusuf Wibison

^1,2Institute of Technology and Business - Widya Gama, Lumajang - East Java

¹Ayu Suriani, ²I Gusti Agung Eka Teja Kusuma, ³Gde Bayu Surya Parwita

^1,2,3Universitas Mahasaraswati Denpasar, Bali, Indonesia

¹I Kadek Agus Widjantara, ²Gregorius Paulus Tahu, ³I Made Dauh Wijana

^1,2,3Postgraduate at Universitas Mahasaraswati Denpasar Bali Indonesia

¹I Gusti Agung Ayu Swandewi, ²Nengah Landra, ³Gde Bayu Surya Parwita

^1,2,3Universitas Mahasaraswati Denpasar

¹Ni Wayan Yantiari, ²Putu Sri Harta Mimba

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

¹Jiang YinE, ²Nurbaeti, ³Adhi Trirachmadi Mumin

^1,2,3Trisakti Institute of Tourism

¹Dr. Gift O. Eke, ²Prof. Joy Amesi, ³Ogechi Gift-Eke

¹Bursary Department Rivers State University, Port Harcourt, Nigeria.
¹Bursary Department, Rivers State University, P.M.B 5080, Port Harcourt.
^2,3Department of Business Education Rivers State University, Port Harcourt, Nigeria.

¹Temmy Irvan Gushendra, ²Iwan Kurniawan Subagja, ³Partogi Saolan Samosir

^1,2,3University of Krisnadwipayana Jakarta

¹Retma Indrasnia, ²Siti Almaidah

^1,2Sekolah Tinggi Ilmu Ekonomi Atma Bhakti Surakarta

¹Shafira Putri A, ²Oyong Lisa, ³Kohar Adi

^1,2,3Gajayana University Malang

Miebi Ugwuzor

Department of Management, Niger Delta University, Wilberforce Island,P.M.B. 071, Yenagoa, Bayelsa State, Nigeria.

¹Suyadi, ²Slamet Widodo, ³Praningrum

^1,2,3Department of Management, Faculty Economics and Business, Bengkulu University, Bengkulu 38371, Indonesia

¹Ayuningtyas Yuli Hapsari, ²Annisa Lisdayanti

^1,2Universitas Widyatama, Jl. Cikutra No.204, Bandung, Indonesia

¹Ni Nyoman Rusmiati , ²A. A. Sri Purnami

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

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

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

¹Rina Yulistia, ²Henny Medyawati, ³Rodiah

¹Student, Faculty of Economics, Gunadarma University, West Java, Indonesia
^2,3Lecturer, Faculty of Economics, Gunadarma University, West Java, Indonesia

¹Nouha Ghanem Abboud, ²Alaa Ali Rahm

^1,2Lecturer in Department of Accounting, Faculty of Economics, Mazaya University College, Iraq/ Thi-Qar/ Alzaytoon St. 246/6

¹I Ni Luh Anik Puspa Ningsih, ²Made Pratiwi Dewi, ³I Ketut Darma

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

Adil Mohamed Ahmed Fait

Department of Business Administration, College of Business, Imam Mohammad Ibn Saud Islamic University (IMSIU), Kingdom of Saudi Arabia.

¹Su Jin Mei, ²Myrza Rahmanita, ³Adhi Trirachmadi Mumin

^1,2,3Trisakti Institute of Tourism

¹Ihugba, O. A., ²Osunkwo, T. C., ³Ndukwe-Ani, P. A., ⁴Okonkwo, K., ⁵Duru, F.

^1,2,3,4,5Department of Economics, Alvan Ikoku Federal University of Education, Owerri.

¹Syanindita Prameswari, ²SAdler Haymans Manurung

¹Doctoral Program Student, Trisakti University Jakarta,
²Professor of Capital Markets and Banking, Bhayangkara Jaya University Jakarta,

¹Arif Junaedi , ²M uhammad Thamrin, ³Nursaid, ⁴Abadi Sanosra, ⁵Nurul Qomariah

^1,2,3,4,5Universitas Muhamm adiyah Jember

¹Tesar Librian Priyo Susilo, ²Umu Khouroh, ³Sugeng Haryanto, ⁴Joyo Wjoyo

^1,2,3,4University of Merdeka Malang, Indonesia

¹Martina Rudolfa Da Mendez, ²Maria Carolina Tandafatu

^1,2University of Nusa Nipa, Maumere, Indonesia

¹Roselina Ene Wungbelolo, ²Mardiana Andarwati, ³Syarif Hidayatullah

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

¹Moh Faris Nur Wahib, ²Abdul Rohman

^1,2Faculty of Economics and Business, Diponegoro University, Semarang, Indonesia

¹Kristiantari, I Dewa Ayu, ²Intan Priliandani, Ni Made, ³Riasning, Ni Putu

^1,2,3Faculty of Ecoomic and Business, Warmadewa University, Bali- Indonesia

Nguyen Tran Gia Thai

The Olympia Schools

¹Oto Prasadi, ²Ganjar Ndaru Ikhtiagung, ³Rosita Dwityaningsih, ⁴Christi Adi Haryanto, ⁵Yusuf Efendi, ⁶Sugiana Putri Lestari, ⁷Ari Gunawan, ⁸⁠Bintang Fajar Pamungkas

^1,2,3Politeknik Negeri Cilacap, Jl, Dr.¹ Soetomo Nomor 1, Kecamatan Sidakaya, Kabupaten Cilacap, Jawa Tengah, 53212
^4,5,6,7,8PT. Pertamina Patra Niaga Integrated Terminal Cilacap, Jl, MT. Haryono, Kawasan Industri Cilacap, Lomanis, Kabupaten Cilacap, Jawa Tengah, 53213

Giawan Nur Fitria

Economic and Business Faculty, Universitas Mercu Buana

¹I Dewa Made Mahayana, ²I G A Oka Sudiadnyani, ³Cening Ardina, ⁴I Made Sudana, ⁵I Ketut Sukayasa

^1,2,3,4,5Politeknik Negeri Bali

¹Ignatius Roni Setyawan, ²Indra Listyarti

¹Lecturer of Faculty of Economics & Business, Universitas Tarumanagara, l. Tanjung Duren Utara 1, 11470 Jakarta, DKI, Indonesia
²Lecturer of Faculty of Economics & Business, Universitas Hayam Wuruk Perbanas. Jl. Nginden Semolo 34-36 , 60118, Surabaya, Jawa Timur, Indonesia

¹Siti Syuhada, ²Sri Monika, ³Mayasari, ⁴Ahmad Rifki, ⁵Azizah

^1,3,4Department of Economics Education, Jambi of University, Jambi, 36361, Indonesia
²Student Department of Magister Economic Education, Jambi of University, Jambi, 36361, Indonesia
⁵Department of Economics Management, Batanghari of University, Jambi, 36361, Indonesia

¹Vincentia Wahju Widajatun, ²Tanti Irawati Mukhlis, ³Oliver Hasan Padmanegara

^1,2,3Faculty of Economic and Business, Universitas Widyatama, Bandung, Indonesia

¹I Made Jamin Yasa, ²Ni Ketut Sariani, ³I Gusti Ngurah Sanjaya

^1,2,3Faculty of Economics and Business, Warmadewa University, Denpasar-Bali

¹L.G.P. Sri Eka Jayanti, ²I.B. Made Putra Manuaba, ³I Ketut Puja Wirya Sanjaya

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

Aaditya Huralikoppi

Indus International School, Pune
Address: 151, Crescent, Forest Trails Township, Bhugaon, Pune - 411215

¹Gloria Beth Muthoni, ²Lorraine Wanjeri Wanjao

¹Department of logistics and marketing, Moi University, Kenya
²Department of accounting and finance, Moi University, Kenya

¹Joyo Wijoyo, ²Sugeng Haryanto, ³Harmono, ⁴Tesar Librian Priyo Susilo

^1,2,3,4University of Merdeka Malang, Indonesia

¹Prof. Dr. Sudadio, M.Pd, ²Muh. Nana Supriatna, ³Edi Rohyadi, ⁴Yeti Supriyat, ⁵Mabruroh, ⁶Ihfa Nur Agam

¹Hally Hanafiah, ²Muhammad Riffat, ³Dedi Rianto Rahadi

^1,3Universitas Presiden, Cikarang, Kabupaten Bekasi, Jawa Barat
²Institut Transportasi dan Logistik Trisakti, Jakarta Timur, Indonesia

Ramesh Kumar

Associate Professor, Department of Commerce
PGDAV College Eve (University of Delhi)
ORCID ID https://orcid.org/0000-0001-9601-2193

¹Tri EnyYuniarti, ²RizkyFauzan, ³ NurulKomari, ⁴Sulistiowati

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

¹Sosidah, ²Slamet Mudjijah

^1,2Budi Luhur University, Jakarta, Indonesia

¹Prima Kusuma Dewi, ²Ni Nyoman Putu Martini, ³Abadi Sanosra, ⁴Nurul Qomariah

^1,2,3,4Universitas Muhammadiyah Jember

¹Gouri S, ²Ambily AS

¹B.Com Student School of Contemporary Knowledge Systems, Chinmaya Vishwa Vidyapeeth, Kerala, India.
²Research Supervisor School of Contemporary Knowledge Systems, Chinmaya Vishwa Vidyapeeth, Kerala, India.

¹Evi Rutmana Siburian, ²A.A. Ayu Erna Trisnadewi, ³Putu Gede Wisnu Permana Kawisana

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

¹Dr. Sudarshan P, ²Chethanraj, ³Sangeetha Shanuboga, ⁴Swathi Shenoy

¹Associate Professor, MPM Government First Grade College, Karkala, Udupi, Karnataka, India. ORCID ID:0009-0006-2900-0268
²Lecturer, Department of commerce and Management Sharada College, Mangalore Karnataka, India. ORCID ID:0009-0007-0069-4208
³Assistant Professor, Institute of Port shipping and Logistics Management, Srinivas University, Mangalore Karnataka, India. ORCID ID:0009-0003-6377-066X
⁴Process Execution executive, Swire Digital Center, Bengaluru Karnataka, India. ORCID ID:0009-0000-0173-395X

¹Silvia Dewi, ²Wahyu Widarjo

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

¹I Komang Putra, ²I Ketut Darma

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

¹Yuvi Putri Septiana, ²Muhammad Izaz Al Atsari, ³Nora Ria Retnasih

^1,2,3UIN Maulana Malik Ibrahim Malang