Mangunsong, Juliana, Faculty of Law, Asahan University Manik, Susih Gajah, Universitas Asahan Manurung, Herlina, Faculty of Economics, Universitas Tidar Marani, Evelin Agustina, Government Science Study Program, Faculty of Social and Political Sciences, Cenderawasih University, Jayapura, Indonesia Marbun, Nova, University of HKBP Nommensen Pematangsiantar, Jl. Sangnawaluh, No. 4, Pematangsiantar Mardayanti, Leni, Accounting Study Program, Faculty of Economics, Universitas Slamet Riyadi, Indonesia Mardhiyah, Ainun, Business Administration Study Program, Faculty of Social and Political Sciences, Universitas Sumatera Utara Mardhiyah, Ainun, Lecturer of Universitas Sumatra Utara 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