Diah Pratiwi, Adinda Uci, Universitas Sumatra Utara Dianty, Septy Ayu, Master of Management Program, Faculty of Economics and Business, Universitas Pembangunan Nasional ‘Veteran’ Jawa Timur, Surabaya, Indonesia Diany, Adista Anjar, Department of Management, Sekolah Tinggi Ilmu Ekonomi Pancasetia, Banjarbaru, Indonesia Dipoatmodjo, Tenri Sayu Puspitaningsih, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Dipoatmodjo, Tenri Sayu Puspitaningsih, Management, Faculty of Economics and Business, State University of Makassar Dipoatmojo, Tenri S. P., Faculty of Economics and Business, Univesitas Negeri Makassar Dirbawanto, Nana Dyki, Universitas Sumatera Utara Medan Dirbawanto, Nana Dyki, Business Administration Study Program, Faculty of Social and Political Sciences, Universitas Sumatera Utara Dirbawanto, Nana Dyki, Universitas Sumatera Utara Dirbawanto, Nana Dyki, Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara Dirbawanto, Nana Dyki, Business Administration Study Program, Universitas Sumatera Utara 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