Jalunggono, Gentur , Fakultas Ekonomi, Universitas Tidar Jamiludin, Jamiludin, Economics and Development Study Program, Faculty of Economics and Business, Universitas Tadulako, Indonesia Janah, Ana Naimatul, Universitas Tidar Magelang Jarina, Roshan Bariñan, Department of Business Administration and Management Accounting, Student-Researcher, St. Cecilia’s College-Cebu, Inc., Minglanilla, Cebu, Philippines Jati, Rocky Prasetyo, Faculty of Communication and Creative Design, Universitas Budi Luhur, Indonesia Jati, Rocky Prasetyo, Universitas Budi Luhur, Jakarta Selatan, Indonesia Jaya, Andi Herman, Departement of Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Jaya, Andi Herman, Department of Development Economics, Faculty of Economics, Universitas Tadulako, Indonesia Jaya, Andi Herman, Economics and Development Studies Study Program, Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia Jaya, Andi Herman, Economics and Development Study Program, Faculty of Economics and Business, Universitas Tadulako, Indonesia Jaya, Andi Herman, Faculty of Economics and Business, Universitas Tadulako, Indonesia Jaya, Andi Herman, Universitas Tadulako, Indonesia Jelanti, Desi, Accounting Study Program, Universitas Pamulang Jilber, Julius, University of Hasanuddin Jokolelono, Eko, Faculty of Economics and Business, Universitas Tadulako, Indonesia