Polinar, Mark Anthony N., Cebu Institute of Technology- University Polinar, Mark Anthony N., Center of Advanced Studies, Cebu Institute of Technology- University, Cebu City, 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., Center of Advanced Studies, Graduate School Faculty, Cebu Institute of Technology- University, Philippines Polinar, Mark Anthony N., Mabolo National High School, Philippines Polinar, Mark Anthony N., Senior High School Department, Faculty, Mabolo National High School, Cebu City, Philippines 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 Pramita, Cindy, Universitas Negeri Malang Pramita, Nina, Universitas Internasional Batam Prasetya, Hendra, Faculty of Economics and Business, Universitas Wijaya Kusuma Surabaya, Indonesia Prasetyanto, Panji Kusuma , Economic Faculty, Universitas Tidar Prasetyo, Deni Widyo, Sekolah Tinggi Ilmu Ekonomi PGRI Dewantara Jombang Prasetyo, Rafif Maulana, Master of Law Program Study, Universitas Narotama, Indonesia