Respati, Dwi Kismayanti, Faculty of Economic, Universitas Negeri Jakarta Rezaldi, Rezaldi, Faculty of Economics and Business, Universitas Tadulako, Indonesia Rinaldi, Rinaldi, Universitas Tadulako, Indonesia Rinawati, Liya, Management Science Doctoral Program, University of Dr. Soetomo Surabaya Ritonga, Fauziah, Universitas Asahan Riyadi, Sabar, Politeknik Kesejahteraan Sosial Bandung Riyadi , Slamet, Management, Faculty of Economics and Business, Universitas Dr. Soetomo, Surabaya, Indonesia Riyadi, Slamet, Master of Management Study Program, Faculty of Economics and Business, Univeritas 17 Agustus 1945, Surabaya, Indonesia Rizki, Alfathi , Fakultas Ekonomi Universitas Asahan Rochman, Fatkhur, D-IV Marketing Management Study Program, Department of Business Administration, State Polytechnic of Malang, Indonesia Rofiqoh, Izzatul, Accounting Study Program, Faculty of Economics and Business, Universitas Islam Lamongan, Indonesia Rohmawan , Kwarnanto , Universitas Respati Indonesia Roza, Seflidiana, Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin Solok, Indonesia Rukmiyati, Ni Made Sri, Hospitality Accounting Management, Politeknik Pariwisata Bali Rulia , Rulia , Department of Management, Sangga Buana University Bandung