Elza Ms, Muhammad Fadli, Universitas Asahan Emilgo, Daryl Acido, Department of Business Administration and Management Accounting, Student-Researcher, St. Cecilia’s College-Cebu, Inc., Minglanilla, Cebu, Philippines Emmywati, Emmywati, STIE Mahardhika Surabaya, Indonesia Eriawati, Yossi, STAI-YAPTIP Pasaman Barat Erifsandi, M., Department of Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia 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