Sukma, Novianny, Economics Education, Faculty of Economics, Jakarta State University Sukmawardani, Ami, Pendidikan Ekonomi, FKIP, Universitas Siliwangi, Tasikmalaya Sukmawati, Erna, Office Management and Business Services, SMK Negeri 1 Malang, Malang, Indonesia Sukmawati, Erna, SMK Negeri 1 Malang, Indonesia Sulasari, Ayu, Politeknik Negeri Malang, Malang, Indonesia Sulhin, Iqrak, Departement of Criminology, Faculty of Social and Political Science, University of Indonesia, Indonesia Sulistia, Irma, Universitas Asahan Sumariati, I Dewa Ayu Rai, Hospitality Accounting Management, Politeknik Pariwisata Bali Sumelvia Dewi, Anita, Faculty of Economics, Universitas Islam Kadiri Sumiati, Sumiati, Master of Management Study Program, Faculty of Economics and Business, Univeritas 17 Agustus 1945, Surabaya, Indonesia Sunaryati, Sunaryati, Sunan Kalijaga Islamic State University, Indonesia Sundjoto, Sundjoto, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, Indonesia Sundjoto, Sundjoto, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Indonesia Suparman, Suparman, Faculty of Economy, Universitas Tadulako, Indonesia Suparman, Suparman, Department of Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia