Hertati, Lesi, Lecturer in Accounting at Indo Global Mandiri University Palembang Hidayat, Agung, Universitas Asahan Hidayat, Agus Maolana, Faculty Economics and Business, Universitas Telkom, Bandung, Indonesia Hidayat, Agus Maolana, Faculty of Economic and Business, Telkom University, Bandung, Indonesia Hidayati, Nurul, Sekolah Tinggi Ilmu Ekonomi PGRI Dewantara Jombang HM, Syamsuddin, Departement of Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Hossen, Monir, Department of English, CCN University of Science & Technology, Kotbari, Cumilla, Bangladesh Hossian, Ibrahum Ali, Houston Community College Huda, Khoirul, Faculty of Social and Political Sciences, Universitas Yudharta Pasuruan, East Java, Indonesia Husen, Tamitha Intassar, Program Studi Manajemen, Fakultas Ekonomi, Universitas Teuku Umar Hutabarat, Dany Try Hutama , Fakultas Ekonomi Universitas Asahan Hutabarat, Dany Try Hutama, Faculty of Law, Asahan University Hutabarat, Dany Try Hutama, Universitas Asahan Hutabarat, Loisa Clara, University of HKBP Nommensen Pematangsiantar Hutama Hutabarat, Dany Try , Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Asahan