Efda, Arrum Dara, Universitas Insan Cita Indonesia, South Jakarta, Indonesia Efrianti Nasution, Rizka , Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Asahan Ejrami, Mohsen, Department of Management, Buinzahra Branch, Islamic Azad University, Buinzahra, Iran Eka Martiningsih, Ni Gst. Ag. Gde, Agribusiness Study Program, Faculty of Agriculture and Business, Universitas Mahasaraswati Denpasar, Indonesia Ekowati, Venny Indria, Faculty of Language, Arts and Culture, Universitas Negeri Yogyakarta, Indonesia Elza Ms, Muhammad Fadli, Universitas Asahan Emilgo, Daryl Acido, Department of Business Administration and Management Accounting, Student-Researcher, St. Cecilia’s College-Cebu, Inc., Minglanilla, Cebu, Philippines Emmywati, Emmywati, STIE Mahardhika Surabaya, Indonesia Eriawati, Yossi, STAI-YAPTIP Pasaman Barat Erifsandi, M., Department of Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Erna, Erna, Public Administration, Universitas Puangrimanggalatung, Wajo Ernitasari, Reny, Accounting Science Study Program, Faculty of Economics and Business, Universitas Jambi, Indonesia Esliani, Riski, Department of Accounting, Faculty of Economics & Business, Universitas Bengkulu, Bengkulu, Indonesia Espiriti, Lynneth, Center of Advanced Studies, Graduate School Student, Cebu Institute of Technology- University, Philippines Evelina, Tri Yulistyawati, Politeknik Negeri Malang, Malang, Indonesia