Riyadi, Slamet, Master of Management Study Program, Faculty of Economics and Business, Univeritas 17 Agustus 1945, Surabaya, Indonesia Rizki, Alfathi , Fakultas Ekonomi Universitas Asahan Rochman, Fatkhur, D-IV Marketing Management Study Program, Department of Business Administration, State Polytechnic of Malang, Indonesia Rofiqoh, Izzatul, Accounting Study Program, Faculty of Economics and Business, Universitas Islam Lamongan, Indonesia Rohmawan , Kwarnanto , Universitas Respati Indonesia Roza, Seflidiana, Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin Solok, Indonesia Rukmiyati, Ni Made Sri, Hospitality Accounting Management, Politeknik Pariwisata Bali Rulia , Rulia , Department of Management, Sangga Buana University Bandung 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 S., Basir, Sekolah Kajian Stratejik dan Global, Universitas Indonesia, Indonesia Sabrina, Nayla, Universitas Tidar, Magelang Sading, Yunus, Department of Development Economics, Faculty of Economics and Business, Universitas Tadulako, Indonesia