Muktiono, Ayub, Universitas Krisnadwipayana, UNKRIS Jakarta, Indonesia Mulia, Nana Tri, Department of Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara Mulya, Rika Noviana, Universitas Negeri Jakarta Mulyana, Ardiyan Rofiq, Department of Animation and Game Technology, Sekolah Tinggi Multi Media, Yogyakarta, Indonesia; Graduate School, Universitas Gadjah Mada, Yogyakarta, Indonesia Mulyana, Ardiyan Rofiq, Graduate School, Universitas Gadjah Mada, Yogyakarta, Indonesia Mulyani, Hesti, Faculty of Language, Arts and Culture, Universitas Negeri Yogyakarta, Indonesia Munandar, Aris, Lecturer in Accounting at the Indo Global Mandiri University Palembang Munawaroh, Nuril Aulia, Doctoral Program of Management Science, Faculty of Economic and Business, Universitas Negeri Malang, Indonesia Munthe, Eka Ria Oktavia Ginting, University of HKBP Nommensen Pematangsiantar, Jl. Sangnawaluh, No. 4, Pematangsiantar Mursalini, Wahyu Indah, Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin Solok, Indonesia Mursalini, Wahyu Indah, Management Study Program, Universitas Mahaputra Muhammad Yamin, Indonesia Musa, Chalid Imran, Management Faculty of Economics and Business, State University of Makassar Musa, Chalid Imran, Management Study Program, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Musa, Chalid Imran, Management, Faculty of Economics and Business, State University of Makassar Musa, Muh Ichwan, Faculty of Economics and Business, Univesitas Negeri Makassar