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 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, 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 Jortil, Mariza O. Jortil, College of Management, Business and Accountancy, Faculty of Business Administration, Cebu Institute of Technology-University, Philippines Juliartini, Ketut, Management Study Program, Faculty of Economics and Business, Universitas Udayana, Bali, Indonesia