Dirbawanto, Nana Dyki, Business Administration Study Program, Universitas Sumatera Utara Dirbawanto, Nana Dyki, Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara Dirbawanto, Nana Dyki, Universitas Sumatera Utara Dirbawanto, Nana Dyki, Universitas Sumatera Utara Medan Djunaedi, Achmad, Graduate School, Universitas Gadjah Mada, Yogyakarta, Indonesia Dwi Artawan, I Gusti Ngurah Adie, Hospitality Accounting Management, Politeknik Pariwisata Bali Dwiadmojo, Ghis Nggar, Faculty of Language, Arts and Culture, Universitas Negeri Yogyakarta, Indonesia Dyah, Tri Murti Ayu, Economics and Development Studies Study Program, Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia Dzhafirin, Muhammad Akbar, Law Studies, Universitas Terbuka, South Tangerang, Indonesia Efrianti Nasution, Rizka , Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Asahan Ejrami, Mohsen, Department of Management, Buinzahra Branch, Islamic Azad University, Buinzahra, Iran Eka Martiningsih, Ni Gst. Ag. Gde, Agribusiness Study Program, Faculty of Agriculture and Business, Universitas Mahasaraswati Denpasar, Indonesia Ekowati, Venny Indria, Faculty of Language, Arts and Culture, Universitas Negeri Yogyakarta, Indonesia Elza Ms, Muhammad Fadli, Universitas Asahan Emmywati, Emmywati, STIE Mahardhika Surabaya, Indonesia