Triyonowati, Triyonowati, Department of Management, School of Economic Indonesia (STIESIA), Surabaya, Indonesia Tukiyat, Tukiyat, Master of Informatics Engineering Study Program, Faculty of Postgraduate Studies, Universitas Pamulang, South Tangerang, Indonesia Tursina, Zahra, Faculty of Social and Politic, Universitas Sumatera Utara, North Sumatera, Indonesia Tuwi, I Wayan, Hospitality Accounting Management Study Program, Politeknik Pariwisata Bali, Indonesia Tuwi, I Wayan, Hospitality Accounting Management, Politeknik Pariwisata Bali Ulumudin, Aceng, Universitas Garut Usman, Osly, Universitas Negeri Jakarta Utari, Anak Agung Sri, Faculty of Law, Universitas Udayana Utomo, Heru, Departement of Business Administration, State Polytechnic of Malang, Malang, Indonesia Vedattama, I Dewa Putu Marcello Pesat Gatra, Sekolah Kajian Stratejik dan Global, Universitas Indonesia, Indonesia Viking, Kent Ivan A., Accountancy, Business, and Management Strand, Senior High School Student, Mabolo National High School, Cebu City, Philippines Villacarillo, Shyr G., Accountancy, Business, and Management Strand, Senior High School Student, Mabolo National High School, Cebu City, Philippines Villares, Ofelia N., College of Management, Business and Accountancy, Faculty of Public Administration, Cebu Institute of Technology-University, Philippines Wahib, Moh, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya Wahyu, Lestyanto, Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya, Indonesia