Sutta, Roffi Rivaldo Arya, Universitas Asahan Suwitho, Suwitho, Indonesia School of Economics (STIESIA), Surabaya, Indonesia Swaputra, Ida Bagus Made, Management Study Program, STIMI Handayani Denpasar, Bali, Indonesia Swopno, Tafhimul Islam, Department of Business Administration, CCN University of Science & Technology, Kotbari, Cumilla, Bangladesh Syafana P., Adhista, Faculty of Economics and Business, Universitas Bandar Lampung,Indonesia Syafitri, Lili, Accounting Study Program, Faculty of Economics, Universitas Indo Global Mandiri Palembang Syafitri, Lili, Lecturer at the Faculty of Accounting Economics, Universitas Indo Global Mandiri, Palembang Syafrina, Intania, Universitas Internasional Batam Syahputra, Erwin, Doctoral Program in Management, Universitas Negeri Malang Syahputra, Erwin, Human Resources Management, Faculty of Economics, Universitas Islam Kadiri, Kediri, Indonesia Syahputra, Erwin, Universitas Islam Kadiri, Indonesia Syahputra, Heri, Universitas Asahan Syamsuddin, H., Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Syarifin, Muhammad Hanif, Universitas Tidar Sydiq, Muhammad Sharil, Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia