Paembonan, Laendatu , Development Economics Study Program, Faculty of Economics and Business, Universitas Tadulako, Indonesia Paembonan, Laendatu, Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Paembonan, Laendatu, Economics and Development Study Program, Faculty of Economics and Business, Universitas Tadulako, Indonesia Paembonan, Laendatu, Faculty of Economics and Business, Universitas Tadulako, Indonesia Paembonan, Laendatu, Faculty of Economics, Universitas Tadulako, Indonesia Paembonan, Laendatu, Universitas Tadulako, Indonesia Pagatpat, Philip Jun Atty, Center of Advanced Studies, Cebu Institute of Technology- University, Cebu City, Philippines Pangabean, Sesylia Natali Br, Universitas Sumatera Utara Medan Pangestu, Inderawan, Universitas Asahan Panjaitan, Anne Silvia , University of HKBP Nommensen Pematangsiantar Panjaitan, Enrico Paul Anggiat, Department of Accounting, Faculty of Economy and Business, Universitas Hasanuddin, Makassar, Indonesia Panjaitan, Khairunnisak, Universitas Asahan Panjawa, Jihad Lukis, Faculty of Economics, Development Economics, Universitas Tidar Paramartha, Vip, Department of Management, Sangga Buana University Bandung Pardede, Dinda Julita, Universitas Asahan