Jaya, Andi Herman, Economics and Development Study Program, Faculty of Economics and Business, Universitas Tadulako, Indonesia Jaya, Andi Herman, Economics and Development Studies Study Program, Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia Jaya, Andi Herman, Departement of Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Jaya, Andi Herman, Department of Development Economics, Faculty of Economics, Universitas Tadulako, Indonesia Jelanti, Desi, Accounting Study Program, Universitas Pamulang Jilber, Julius, University of Hasanuddin Jokolelono, Eko, Faculty of Economics and Business, Universitas Tadulako, Indonesia 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 Kaary, Gilbert Robert, Accounting Study Program, Faculty of Economics and Business, PSDKU Universitas Pattimura, Indonesia Kamil, Tiara, Universitas Asahan Kanaan-Jebna, Abdulkarim, School of Information and Communication Technology, Universiti Tunku Abdul Rahman, Malaysia Kania, Ikeu, Universitas Garut