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 Suryadi, Trisya Afrilya, Master’s Program in Business Administration, Faculty of Economics and Business, Universitas Telkom, 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 Susanto, Ari, STIE Mahardhika Surabaya Sutriani, Rahmi, Management Study Program, Universitas Mahaputra Muhammad Yamin, Indonesia Sutta, Roffi Rivaldo Arya, Universitas Asahan Suwitho, Suwitho, Indonesia School of Economics (STIESIA), Surabaya, Indonesia Swaputra, Ida Bagus Made, Management Study Program, STIMI Handayani Denpasar, Bali, Indonesia