Lubis, Tona Aurora, Department of Management, Faculty of Economic and Business, Universitas Jambi, Jambi, Indonesia Lumbanraja, Posma, Faculty of Social and Political Science, Universitas Sumatera Utara, Medan, Indonesia Lumbantungkup, Andina, University of HKBP Nommensen Pematangsiantar Lutfi, M., Universitas Tadulako, Indonesia Lutfi, Muhtar, Department of Development Economics, Faculty of Economics and Business, Universitas Tadulako, Indonesia Lutfi, Muhtar, Economics and Development Study Program, Faculty of Economics and Business, Universitas Tadulako, Indonesia Lutfi, Muhtar, Faculty of Economics and Business, Universitas Tadulako, Indonesia Lutfi, Muthar, Faculty of Economics and Business, Universitas Tadulako, Indonesia Lutfianur, Bunga Cyntia , Fakultas Ekonomi Universitas Asahan