Munawaroh, Nuril Aulia, Doctoral Program of Management Science, Faculty of Economic and Business, Universitas Negeri Malang, Indonesia Munthe, Eka Ria Oktavia Ginting, University of HKBP Nommensen Pematangsiantar, Jl. Sangnawaluh, No. 4, Pematangsiantar Mursalini, Wahyu Indah, Management Study Program, Universitas Mahaputra Muhammad Yamin, Indonesia Mursalini, Wahyu Indah, Management Study Program, Faculty of Economics, Universitas Mahaputra Muhammad Yamin Solok, Indonesia Musa, Chalid Imran, Management Faculty of Economics and Business, State University of Makassar Musa, Chalid Imran, Management Study Program, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Musa, Chalid Imran, Management, Faculty of Economics and Business, State University of Makassar Musa, Muh Ichwan, Faculty of Economics and Business, Univesitas Negeri Makassar Musa , Muh. Ichwan, Faculty of Economics and Business, Makassar State University, Makassar Musakki, Reza Ahmad, Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Musdayati, Musdayati, Faculty of Economics and Business, Universitas Tadulako, Indonesia Musdayati, Musdayati, Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Musdayati, Musdayati, Faculty of Economics, Universitas Tadulako, Indonesia Musdayati, Musdayati, Economics and Development Studies Study Program, Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia Muslikhun, Muslikhun, STIE Mahardhika Surabaya, Indonesia