Haeruddin, M. Ikhwan Maulana, Faculty of Economics and Business, Makassar State University Haeruddin, M. Ikhwan Maulana, Management Study Program, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Hakim, Arif Rahman, Department Management, Faculty of Economic, Universitas Muhammadiyah Malang, Malang, Indonesia Haliah, Haliah, Department of Accounting, Faculty of Economy and Business, Universitas Hasanuddin, Makassar, Indonesia Halimatusyadiah, Halimatusyadiah, Department of Accounting, Faculty of Economics & Business, Universitas Bengkulu, Indonesia Hameed, Amjad, National College of Business Administration and Economics, Lahore, Pakistan Hamizah, Siti, Universitas Asahan Hamka, Rezky Amaliah, Department of Management, Faculty of Economics and Business, Universitas Negeri Makassar Hananto, Djoko, Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia Handarini, Dwi, Faculty of Economic, Universitas Negeri Jakarta Handayani, Riska Sri, Police Science Studies, Graduate School of Sustainable Development (GSSD), Universitas Indonesia, Jakarta, Indonesia Handayani, Wiwik, Master of Management Program, Faculty of Economics and Business, Universitas Pembangunan Nasional ‘Veteran’ Jawa Timur, Surabaya, Indonesia Handra, Hefrizal, Faculty of Economics and Business, Andalas University, Indonesia Hanum, Farida, Agribusiness Study Program, Faculty of Agriculture and Business, Universitas Mahasaraswati Denpasar, Indonesia Harahap, Abriansyah, Doctoral Study Program in Management, Faculty of Economics and Business, Universitas Udayana, Bali, Indonesia