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 Aslam, Annisa Paramaswary, Department of Management, Faculty of Economics and Business, Universitas Negeri Makassar Aslami, Nuri, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Aslami, Nuri, Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Asmanurhidayani, Asmanurhidayani, Public Administration, Universitas Puangrimanggalatung, Wajo Asnawi, Meinarni, Open University Postgraduate Programme Assah, Denih, Universitas Abdul Azis Lamadjido Palu, Indonesia Astuti, Dewi Saptantinah Puji, Accounting Study Program, Faculty of Economics, Universitas Slamet Riyadi, Indonesia Astuti, Febri Widya, Business Administration Study Program, Universitas Respati Indonesia Astuti, Indah Yuni, Faculty of Economic, Universitas Islam Kadiri