JEFMS Journal

¹Yeremias Asten, ²Tanto G. Sumarsono, ³Pudjo Sugito

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

¹Herlin Andini, ²Sriwidharmanely,³ Indah Oktari Wijayanti, ⁴Vika Fitranita, ⁵Deasy Emalia

^1,2,3,4,5Master of Accounting, University Of Bengkulu, Indonesia

Le Thi Huyen Trang

Researcher Institute of Workers and Trade Unions, No. 65 Quan Su, Hoan Kiem, Ha Noi, 100000, Vietnam

¹Alexshina Munyati, ²Chrine, C. Hapompwe

^1,2Graduate School of Business, University of Zambia
10101 Great East Road Campus, Lusaka, Zambia.

¹Ginah Mudenda, ²Chrine, C. Hapompwe

^1,2Graduate School of Business, University of Zambia
10101 Great East Road Campus, Lusaka, Zambia.

¹ Beatrice Chiluba, ²Chrine C. Hapompwe

^1,2Graduate School of Business, University of Zambia
10101 Great East Road Campus, Lusaka, Zambia.

¹Omoniyi Alabi ADEOSUN (Ph.D), ²Mayowa AYEDOGBON

^1,2Department of Accounting, Bamidele Olumilua University of Education, Science and Technology, Ikere-Ekiti. Ekiti State, Nigeria.

¹Muhammad Fadlillah Fauzukhaq, ²Yulianton Kurnia

^1,2State Islamic University Syarif Hidayatullah Jakarta, Indonesia.
²https://orcid.org/0000-0003-0554-4712

¹David Haryanta Bangun, ²Satria Bangsawan,³Roslina

^1,2,3Master of Management University of Lampung, Bandar Lampung, Indonesia

Gilar Cahya Andromeda

University of Lampung, Lampung, Indonesia

¹Dr. Maxwell Dela Yao Gakpo, ²Mame Dufie Achampong-Kyei,³Dr. Aaron Issa Anafure,⁴Dr. Richard Mensah Reichmann

¹ Founding Owner and Director, Trimonde Ghana Limited, Accra Ghana.
² Chief Executive Officer, Glico Life Insurance Company, Glico House Accra.
³ Chief Executive Officer, Quality Life Insurance Company, Accra Ghana.
⁴ Executive Director, Moonlight Groupe, Accra, Ghana.

¹Ayus Ahmad Yusuf, ²Achmad,³Asmiyati Khusnul Maryam,⁴Dinan Fathi Shiddieqy

^1,2,3 UIN Siber Syekh Nurjati Cirebon, Indonesia
⁴Universitas Sebelas Maret, Indonesia

¹ATAKPU Emmanuel Ora, ²BELLO Sunday Ade,³NDAYAKO Aishetu Gogo

¹ Doctoral Scholar, Department of Business Management, Northwest International University, Armenia.
ORCID: https://orcid.org/0009-0007-8641-5846
²Visiting Professor, School of Business Management, Entrepreneurship and Leadership, Northwest International University, Armenia.
ORCID: https://orcid.org/0000-0002-2671-1586
³Permanent Secretary, Ecological Project Office, The Presidency, Office of the Secretary to the Government of the Federation, Federal Republic of Nigeria.
ORCID: https://orcid.org/0009-0009-8867-0204

¹Fransiska Eva Karlina, ²Moh Nur Singgih, ³Estikowati

^1,2,3Master of Management Study Program, Merdeka University of Malang, Indonesia

¹Abdul Rohim, ²Rizky Firdaus Maulana Wildan

^1,2ITEBIS PGRI Dewantara Jombang

¹Catrina Mae S. Tulinao,²Nelson C. Bool, ³Dante R. Garcia

^1,2,3University of Santo Tomas Graduate School

¹Mohammed Bayyoud, ²Firas S. Q. Barakat, ³Nermeen Ahmad Sayyad

¹Department of Financial and Banking Sciences. Faculty of Economics and Business. Al-Quds University. Main Campus, Jerusalem -Palestine
²Department of Accounting. Faculty of Economics and Business. Al-Quds University. Main Campus, Jerusalem -Palestine
³Department of Business Administration & Marketing. Faculty of Economics and Business. Al-Quds University. Main Campus, Jerusalem -Palestine

¹Rhanny D. Lansang, ²Ernesto D. Dimaculangan

^1,2University of Santo Tomas & Espana, Manila, Philippines

¹Sonya, ²Ratna Mappanyukki

^1,2Master of Accounting Study Program, Faculty of Economics and Business, Mercu Buana University. Jakarta

Andrianto

Faculty of Economics and Business Muhammadiyah University Lamongan

¹VO MINH VINH , ²PHAN QUYNH ANH, ³TRAN THI THUY LINH

¹Faculty of Management and Economics, University of Tomas Bata
²Urban International School
³Faculty of International Business, University of Greenwich ORCID: https://orcid.org/0009-0006-3106-2150

¹Kudirat O. Alli, ²Adeola O. Adewale, ³Ademola O. Akintajuwa

^1,2,3Business Administration and Management Federal Polytechnic, Ile Oluji. Ondo-State

¹Adji Suratman, ²Hamilah, ³Sutrisno

^1,2,3Master of Accounting STIE YAI jl. Salemba Raya No. 7-9A Jakarta, Indonesia.

¹Fadahunsi, O.A., ²Olowe, A. E.

¹Lead Consultant, XEMC Ltd (Financial Consultants/Trainers), Victoria Island, Lagos State, Nigeria
²School of Management Sciences, Department of Business Administration and Marketing, Babcock University, Ilishan-Remo, Ogun State, Nigeria.

¹Judy Njeri Karani, ²James Onyango, ³Hillary Ndambiri

^1,2,3Department of Economics, Moi University

¹Dio Rizka, ²Rahmawat

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

¹Nurhayati, ²Abdul Azis Bagis, ³Akhmad Saufi

^1,2,3Master of Management Study Program, Faculty of Economics and Business.University of Mataram, Indonesia
¹ORCID ID. 0000-0002-4417-5297

¹Lis Sintha, ²Ferry Tobing, ³Riwandari Juniasti

^1,2,3Universitas Kristen Indonesia

¹Mohammed Bayyoud, ²Ahmad Zarir, ³Ahlam Hamaideh

^1,2,3Al-Quds University Faculty of Economics and Business Department of Finance and Economics Jerusalem, Palestine

¹Jill V. Arcedera, ²Leonardo M. Canoy Jr.

^1,2University of Santo Tomas & Espana, Manila, Philippines

¹M Iqbal Maulana, ²Wardah Qurrotul’Ain, ³Dhira Ervina Safitri, ⁴Soraya Firdausi Nuzzila, ⁵Iskandar, ⁶Nur Lailatul Amaliyah, ⁷Fara Ditha Nathasya, ⁸Budiyono, ⁹Wahyu Agung Saputra, ¹⁰Sugeng Hariadi, ¹¹Nurul Qomariah, ¹², Nursaid

^1-12Universitas Muhammadiyah Jember

¹I Nengah Suardhika, ²I Putu Agus Surya Prabawa, ³Anak Agung Putu Agung

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

¹Nur Wahyuni, ²Bagus Judith Fadlurrahman, ³Venus F Firdaus, ⁴Kuswanti

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

¹Prof. Torki M. Al-fawwaz, ²Dr. Yagoub Gangi, ³ Esraa Mohammad Aljamal

¹Al al-Bayt University
²Ahmed bin Mohamed Military College
³Economic Researcher

¹Zaim Tsaqif Qisthi Haidi, ²Lady Vetarisa Maharani, ³Sarwan, ⁴Revi Ayu Permana Putri, ⁵Anisa Wulandary, ⁶Rusdiyanto, ⁷Putri Lutfiana S., ⁸Rohilatul Hasanah, ⁹Hikmatul Hosdiana ¹⁰Anistiana Amaliyatus S., ¹¹Nurul Qomariah, ¹²Nursaid

^1-12Universitas Muhammadiyah Jember

¹I Wayan Juliantara, ²I Made Sara, ³I Made Suniastha Amerta, ⁴Ida Bagus Udayana Putra, ⁵Ni Made Wahyuni

^1,2,3,4,5Faculty of Postgraduate Studies, Warmadewa University

¹Dr. Evi Afiati, M.Pd, ²Prof. Dr. Sudadio, M.Pd, ³Euis Yanah Mulyanah, ⁴ Etika Khaerunnisa, ⁵Dewi Ariani

¹Prof. Dr. Sudadio, M.Pd, ²Dr. Evi Afiati, M.Pd, ³Kustantina, ⁴Ilmi Solihat, ⁵Trian Pamungkas Alamsyah

¹Dr. Isti Rusdiani, M.Pd, ²Prof. Dr. Sudadio, M.Pd, ³Dr. Evi Afiati, M.Pd, ⁴Rohmawati, ⁵Sapto Rosyadi, ⁶, Yulianto

¹Prof. Dr. Sudadio, M.Pd, ²Dr. Evi Afiati, M.Pd, ³Usman Usman, ⁴ Rizki Setiawan,⁵Fahmi Fahmi

Trong Nghia BUI

Vinschool The Harmony Secondary and High school

¹Heldi Sahputra, ²Slamet Widodo, ³Willy Abdillah, ⁴Praningrum

^1,2,3,4Management Science Doctoral Program, Faculty Of Economics and Business, Bengkulu University, Indonesia

¹Nur Muhammad, ²Payamta Payamta, ³Doddy Setiawan, ⁴Y Anni Aryani

^1,2,3,4Universitas Sebelas Maret, Kentingan Jl. Ir. Sutami No.36, Kota Surakarta, Indonesia

¹Rema Fadilla, ²Mukmin Suryatni, ³Sulaimiah

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

¹Dimas Saputra, ²Sugiharti Binastuti

^1,2Faculty of Economic, Gunadarma University, Indonesia, Indonesia

¹M. Arianadi, ²M. Firmansyah

^1,2faculty Economic and Business Universitas Mataram, West Nusa Tenggara, Indonesia

¹Daffa Alvian, ²Iman Murtono Soenhadji

^1,2Universitas Gunadarma, Jakarta Indonesia

¹Quan Nguyen Van, ²Linh Vu Hoang

¹Faculty of Business Administration, Academy of Policy and Development, Hanoi, Vietnam
²Ha Long High School for Gifted Students, Quang Ninh, Vietnam

Prof. Maria Silvia Avi

Full Professor in Business Administration Management Department- Ca’Foscari Venezia S. Giobbe – Cannaregio 873- 30121 Venezia (Italy)

¹Haniza Carolina, ²Darmayanti, ³Fenty Astrina, ⁴Nurul Hutami Ningsih, ⁵M. Orba Kurniawan

^1,2,3,4,5Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University Palembang, Jl. General A. Yani 13 Ulu Palembang, Indonesia

¹Muhammad Bagus Panuntun, ²Mahrinasari, ³Yuni Fihartini

^1,2,3Master of Management University of Lampung, Bandar Lampung, Indonesia

¹Priya Gupta, ²Valeed Ahmad Ansari

^1,2Department of Business Administration, Aligarh Muslim University, Aligarh, India

Abdukhamidova Maftuna Tursunali kizi

PhD student of the Department of Green Economy, TSUE

Saidov U.U.

Researcher, Scientific Research Institute of Tourism Development, Tashkent, Uzbekistan

¹Md. Mazharul Islam Bhuiyan, ²Abdul Jalil

¹Assistant Professor, Department of Business Administration, CCN University of Science & Technology, Cumilla, Bangladesh
²Lecturer, Department of Business Administration, CCN University of Science & Technology, Cumilla, Bangladesh

Nguyen Van Hao

Ho Chi Minh University of Banking

Alexander Ketut Wahyu Adiyanta

National Graduate Institute for Policy Studies (GRIPS), Tokyo, Japan

Dao Thu Tra

Hong Duc University

¹Thi Lam Anh Nguyen, ²Tien Manh Pham, ³Thi Thu Huong Tran, ⁴Anh Tuan Tran

^1,2,3,4Banking Academy of Vietnam, Hanoi, Vietnam

¹Adesina, Olufemi Dadepo, ²Tiamiyu, Tesleem Ajibola

¹Department of Accountancy, School of Business and Management Studies, Federal Polytechnic, Ile- Oluji, Ondo State, Nigeria
²Tiamiyu Tesleem Ajibola, Academic Planning Unit, Federal Polytechnic, Ile Oluji, Ondo State Nigeria,
¹ORCID ID 0000-0001-9675-2941