Ruma, Israt Jahan, Department of Business Administration, CCN University of Science & Technology, Kotbari, Cumilla 3503, Bangladesh Ruma, Zainal, Faculty of Economics and Business, Makassar State University, Makassar Ruma, Zainal, Management Study Program, Faculty of Economics and Business, Makassar State University Rumijati, Aniek, Department Management, Faculty of Economic, Universitas Muhammadiyah Malang, Malang, Indonesia