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, Indonesia Sundjoto, Sundjoto, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, Indonesia Suparman, Suparman, Department of Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Suparman, Suparman, Faculty of Economy, Universitas Tadulako, Indonesia Supriatna, Dahlan, Master of Informatics Engineering Study Program, Faculty of Postgraduate Studies, Universitas Pamulang, South Tangerang, Indonesia Suprihandari, Miya Dewi, Management and Accounting Department, Economic Faculty, STIE Mahardhika, Surabaya, Indonesia Suputra, Gusti Alit, Doctoral Study Program in Management, Faculty of Economics and Business, Universitas Udayana, Bali, Indonesia Surasmi, Rahayu, Broadcasting, InterStudi College of Communication Sciences, Jakarta Surbakti, Febby Andriana, Universitas Asahan Surjanti, Jun, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia Suryantari, Eka Putri, Universitas Dhyana Pura, Indonesia Suryatimur, Kartika Pradana, Undergraduate of Accounting Study Program, Faculty of Economics, Universitas Tidar Magelang, Central Java, Indonesia Suryawirawan, Okto Aditya, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Surabaya, Indonesia