Anuary Sitorus, Eko , Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Asahan Apdillah, Dicky, Universitas Asahan Apriani, Riska Gabrie, Faculty of Economic, Universitas Negeri Jakarta Arca, Emil, Graduate School, Manuel L. Quezon University, 790 EDSA, Diliman, Quezon City, Philippines Ariansyah, Dodi, Universitas Teuku Umar Arifin, Samsul , Lecturer of the Faculty of Law, Universitas Muhammadiyah Metro (UMM) Arifin, Syamsul, Sekolah Tinggi Ilmu Ekonomi Pemuda Arini, Yeni, Sociology Education, Faculty of Social Sciences, Universitas Yogyakarta Ariska, Reza, Accounting Study Program, Faculty of Economic, Universitas Bengkulu, Bengkulu, Indonesia Ariyanto, Subkhan, Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya Armazy, Tejan Dayyan, Master’s Program in Accounting, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Armin, Armin, Department of Development Economics, Faculty of Economics and Business, Universitas Tadulako, Indonesia Armin, Armin, Economics and Development Study Program, Faculty of Economics and Business, Universitas Tadulako, Indonesia Armin, Armin, Universitas Tadulako, Indonesia Arnawa, I Putu, Hospitality Accounting Management, Politeknik Pariwisata Bali