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 Rahayu, Annisa Dwi, Sekolah Tinggi Ilmu Ekonomi PGRI Dewantara Jombang Rahayu, Rika, Department of Management, School of Economic Indonesia (STIESIA), Surabaya, Indonesia; Department of Accounting, School of Economic Indonesia (STIESIA), Surabaya, Indonesia Rahayu, Sri, Accounting Science Study Program, Faculty of Economics and Business, Universitas Jambi, Indonesia Rahayu, Sri, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Indonesia Rahayu, Sri, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, Indonesia Rahma, Deshinta Raisa, Faculty of Economics and Business, Universitas Negeri Malang, Indonesia Rahma, Rahma, Faculty of Economics, Universitas Tadulako, Indonesia Rahma Sari, Intan, Universitas Pamulang, Indonesia Rahmadani, Sukri, Student of Public Health Study Program, Faculty of Health Sciences, Universitas Abulyatama Aceh Besar Rahman, Abdul, Pendidikan Ekonomi, FKIP, Universitas Siliwangi, Tasikmalaya Rahman, Failur, Faculty of Economics and Business, Universitas Tadulako, Indonesia Rahman, Failur, Faculty of Economics, Universitas Tadulako, Indonesia