Mardhiyah, Ainun, Universitas Sumatera Utara Mareni, Ni Ketut, Hospitality Accounting Management, Politeknik Pariwisata Bali Marhaenis, Angelo Basario, The Psychology Study Program, Faculty of Medicine, Udayana University, Indonesia Mariyani, Kristin, Department of Management, Sekolah Tinggi Ilmu Ekonomi Pancasetia, Banjarbaru, Indonesia Marleno, Risma, Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya Marlina, Ressy, Accounting Student, Universitas Indo Global Mandiri, Palembang Marpaung, Nicholas, Business Administration Study Program, Faculty of Social and Political Sciences, Universitas Sumatera Utara Marpaung, Nicholas, Business Administration, Faculty Social and Political Siences, Universitas Sumatera Utara Marpaung, Nicholas, Faculty of Social and Political Science, Universitas Sumatera Utara, Medan, Indonesia Martiningsih, Ni Gst Ag. Gde Eka, Agribusiness Study Program, Universitas Mahasaraswati Denpasar, Bali, Indonesia Martono, Boedi, Universitas Dr. Soetomo Surabaya Maryam, Dewi, Department of Management, School of Economic Indonesia (STIESIA), Surabaya, Indonesia; Department of Accounting, School of Economic Indonesia (STIESIA), Surabaya, Indonesia Masriani, Ida, Department of Management, Faculty of Economic and Business, Universitas Jambi, Jambi, Indonesia Masyhuri, Mohammad Ali, Management and Accounting Department, Economic Faculty, STIE Mahardhika, Surabaya, Indonesia Matakena, Selli, Business Administration Study Program, Faculty of Social and Political Sciences, Universitas Sumatera Utara