Jortil, Mariza O. Jortil, College of Management, Business and Accountancy, Faculty of Business Administration, Cebu Institute of Technology-University, Philippines Juliartini, Ketut, Management Study Program, Faculty of Economics and Business, Universitas Udayana, Bali, Indonesia Julkarnain, Donny Setyaelvanda, Environmental Science Doctoral Program, Graduate School, Universitas Brawijaya Junaidi, Junaidi, Faculty of Law, Universitas Sjakhyakirti