Malahayati, Universitas Asahan Mardi, Economics Education, Faculty of Economics, Jakarta State University Maryati, Accounting Study Program, Universitas Pamulang Mulfida, Department of Communication Science, Faculty of Social and Political Sciences, Teuku Umar University, Aceh, Indonesia Muliyani, Universitas Pamulang, Indonesia Mutiara, Universitas Asahan Nureni, Faculty of Economics and Business, Makassar State University Nurman, Management Faculty of Economics and Business, State University of Makassar Nurman, Management Study Program, Faculty of Economics and Business, Makassar State University Nurminingsih, Business Administration Study Program, Universitas Respati Indonesia Nurminingsih, Universitas Respati Indonesia Saparuddin, Faculty of Economics, Universitas Negeri Jakarta Setiyono, Faculty of Law, Merdeka University of Malang, Indonesia Sumardi, University of Hasanuddin Suryadi, Universitas Asahan