Rahman, Failur, Faculty of Economics and Business, Universitas Tadulako, Indonesia Rahman, Failur, Faculty of Economics, Universitas Tadulako, Indonesia Rahman, Failur, Faculty of Economy, Universitas Tadulako, Indonesia Rahmawati, Sitti, Universitas Tadulako, Indonesia Rahmayani, Feby, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Rajagukguk, Fretty Riana, University of HKBP Nommensen Pematangsiantar, Jl. Sangnawaluh, No. 40. Pematangsiantar Ramadhan, Rafael Rizqi, Undergraduate Study Program, Broadcasting Department, STIKOM InterStudi Ramadhan, Wulan Suci, Universitas Asahan Ramadhani, Hikmah, Faculty of Law, Asahan University Ramli, Anwar, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Rasmini, Ni Ketut, Universitas Udayana, Bali, Indonesia Ratnasari, Riza, Master of Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia Ratu, Mutiara Kemala, Lecturer at the Faculty of Accounting Economics, Universitas Indo Global Mandiri, Palembang Rengku, Stovan, Universitas Tadulako, Indonesia Resky, Muhammad, University of Hasanuddin