Erna, Erna, Public Administration, Universitas Puangrimanggalatung, Wajo Ernitasari, Reny, Accounting Science Study Program, Faculty of Economics and Business, Universitas Jambi, Indonesia Esliani, Riski, Department of Accounting, Faculty of Economics & Business, Universitas Bengkulu, Bengkulu, Indonesia Espiriti, Lynneth, Center of Advanced Studies, Graduate School Student, Cebu Institute of Technology- University, Philippines Evelina, Tri Yulistyawati, Politeknik Negeri Malang, Malang, Indonesia Evianah, Evianah, Faculty of Economics and Business, Universitas Wijaya Kusuma Surabaya, Indonesia Faculin, Candy H., College of Management, Business and Accountancy, Faculty of Business Administration, Cebu Institute of Technology-University, Philippines Fadhila, Nur, Universitas Asahan Fadila, Zahra Nur, Universitas Asahan Fadlilah, Mazidatul, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia Fahira, Tengku Nazwa, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Medan, Indonesia Fahiran, M. Nodia Arza, Pendidikan Ekonomi, FKIP, Universitas Siliwangi, Tasikmalaya Fahmi, Anisa Ulul, Universitas Tidar, Magelang Fareed, Abid , Departement of Economics, Faculty of Economics and Business, Airlangga University, Indonesia Farhan, Muhammad Rafdy, Universitas Sumatera Utara