Parwati, Ni Made Diah, Hospitality Accounting Management, Politeknik Pariwisata Bali Pasaribu, Julio Calvin Dheo, Faculty of Law, Asahan University Pasaribu, Rebekka Viona, University of HKBP Nommensen Pematangsiantar, Jl. Sangnawaluh, No. 4, Pematangsiantar Pasaribu, Septiana Hirawati, University of HKBP Nommensen Pematangsiantar, Jl. Sangnawaluh, No. 4, Pematangsiantar Pasicaran-Escleto, Grezel, Center of Advanced Studies, College of Management, Business, and Accountancy, Cebu Institute of Technology- University, Cebu City, Philippines Paskual, Meity Ferdiana, Economics and Development Study Program, Faculty of Economics and Business, Universitas Tadulako, Indonesia Patriadi, Andi, Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya, Indonesia Patwa, Nur Aliyah, Faculty of Economics and Business, Makassar State University, Makassar Payao, Analiza A., College of Hospitality and Tourism Management, Lapu-Lapu City College, Lapu-Lapu City, Philippines Payao, Ronald B., College of Management, Business, and Accountancy (CMBA), Cebu Institute of Technology-University, Philippines 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