Putra, R. Ahmad Romadhoni Surya, Graduate School, Universitas Gadjah Mada, Yogyakarta, Indonesia Putra, Wirmie Eka, Accounting Science Study Program, Faculty of Economics and Business, Universitas Jambi, Indonesia Putri, Andini Utari, Accounting Lecturer, Universitas Indo Global Mandiri, Palembang Putri, Anhesa Rinta Deidrayanti, Faculty of Economics, Universitas Tidar Putri, Erga Eka, Universitas Asahan Putri, Jennie Calista, Faculty of Economics and Business, Universitas Bandar Lampung, Indonesia Putri, Rahmi Esa, Public Administration, Faculty of Social Science, State University of Padang Putri Lubis, Zahwa Nadia, Business Administration Study Program, Faculty of Social and Political Sciences, Universitas Sumatera Utara Quiño, Looverville , Cebu Institute of Technology- University, Cebu City, Philippines Qureshi, Abdul Waheed, Abdul Wali Khan University Mardan, Pakistan Rabanes, Bertella G., Mabolo National High School, Philippines Rafiana A. S., Andi Besse, Management Study Program, Faculty of Economics and Business, Makassar State University Rafie, Patih Ahmad, Faculty of Law, Universitas Sjakhyakirti Rafika, Ika, Economic Development Study Program, Universitas Tadulako, Indonesia Rafika, Ika, Economics and Development Study Program, Faculty of Economics and Business, Universitas Tadulako, Indonesia