Permatasari, Nilam, Management Study Program, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Pertiwi, Liza Tri Yudha, Universitas Tidar, Indonesia Piranda, Dea Resti, Universitas Asahan Pitono, Gerry Nando, Faculty of Management, Universitas Bandar Lampung Polinar, Mark Anthony, Cebu Institute of Technology- University, Cebu City, Philippines Polinar, Mark Anthony N., Cebu Institute of Technology- University Polinar, Mark Anthony N., Mabolo National High School, Philippines Polinar, Mark Anthony N., Center of Advanced Studies, College of Management, Business, and Accountancy, Cebu Institute of Technology- University, Cebu City, Philippines Polinar, Mark Anthony N., Senior High School Department, Faculty, Mabolo National High School, Cebu City, Philippines Polinar, Mark Anthony N., Center of Advanced Studies, Cebu Institute of Technology- University, Cebu City, Philippines Polinar, Mark Anthony N., Center of Advanced Studies, Graduate School Faculty, Cebu Institute of Technology- University, Philippines Pradana, Mahir, Master’s Program in Business Administration, Faculty of Economics and Business, Universitas Telkom, Indonesia Pradani Muhiding, A. Ifta Audia Putri, Faculty of Economics and Business, Makassar State University, Makassar Pradnyana Yudha, Gusi Komang, Hospitality Accounting Management, Politeknik Pariwisata Bali Prakoso, Jalu Aji, Program Studi Ekonomi Pembangunan Universitas Tidar