JEFMS Journal

¹Peris Jerop Talam, ²Dr. Richard K. Siele, ³Dr. Issacs Kipruto KEMBOI

^1,2,3 MOI University, Kenya

¹Gustina, ²Yenida, ³Novadilastri

^1,2,3 Department of Business Administration, Politeknik Negeri Padang, Padang City, Indonesia

¹Kitum Toroitich Edward , ²Dr. Richard Siele, ³Dr. Alfred Serem

¹Phd student MOI university Department of economics

^2,3Lecturer MOI university Department of economics

¹Maudi Mauliza, ²Nurdasila, ³Syafruddin Chan

^1,2,3MM Study Program, FEB Syiah Kuala University, Banda Aceh, Indonesia, 23111

¹Regia Sulfahmi, ²Mirana Hanathasia

^1,2Communication Science Department, Faculty of Economics and Social Science, Bakrie University, Jalan HR Rasuna Said Kav C-22, South Jakarta, Indonesia.

¹Boris Lukman, ²Yuswar Z. Basri, ³Sarfilianty Anggraini, ⁴Kusnadi,⁵Willy Arafah

¹Ngasiman, ²Willy Arafah, ³Chryshnanda Dwilaksana

^1,2,3Kampus A, universitas Trisakti Gedung S, Lantai 6 dan 7

¹Wahyudi, ²Yuswar Z. Basri, ³Sarfilianty Anggraini, ⁴Kusnadi, ⁵Willy Arafah

¹Havid Han, ²Dadan Umar Daihani, ³Willy Arafah

¹Dario Maradin, ²Ana Malnar, ³Ana Kaštelan

^1,2,3University of Rijeka, Faculty of Economics and Business, Ivana Filipovića 4, 51000 Rijeka, Croatia,

¹EL AZYZY Youssef, ²EL HOURMI Mohamed

¹Professor Researcher of Tourism and Hospitality Management, Laboratory of Management and Economic and Social Sciences (LAMSES) Private University of Marrakech (Morocco).

²Professor Researcher of Economics, Research Laboratory in Economics of Energy, Environment and Resources Cadi Ayyad University, Marrakech, (Morocco).

¹Adji Suratman, ²Hamilah, ³Laela Rahmawati

^1,2,3Sekolah Tinggi Ilmu Ekonomi Y.A.I, Jakarta, Indonesia

¹Tommy Pusriadi, ²Sudarmiatin, ³Imam Mukhlis

^1,2,3Universitas Negeri Malang

¹Dr. Wafaa Abdelgadir Ahmed Abdelgadir, ²Dr. Ayman Al-Dirawi, ³Ustaza/Bushra Abdullah Saleh AL-Shehri

¹Assistant Professor-Business Administration-King Khalid University-Applied College for Girls in Khamis Mushait.

²Assistant Professor of Strategic Planning and Entrepreneurship - Business Administration - Al-Aqsa University Professor.

³Lecturer - Business Administration - King Khalid University - Applied College for Girls in Khamis Mushait.

¹Rita Indah Mustikowati, ²Sudarmiatin, ³Imam Mukhis

¹Universitas PGRI Kanjuruhan Malang, Indonesia

¹Doctoral Program Faculty of Economics and business, Universitas Negeri Malang, Indonesia

²Faculty of Economics and business, Universitas Negeri Malang, Indonesia

³Faculty of Economics and business, Universitas Negeri Malang, Indonesia

Monica Weni Pratiwi

Department of Accounting, Bakrie University, Jakarta, Indonesia

Monica Weni Pratiwi

Department of Accounting, Bakrie University, Jakarta, Indonesia

Monica Weni Pratiwi

Department of Accounting, Bakrie University, Jakarta, Indonesia

Monica Weni Pratiwi

Department of Accounting, Bakrie University, Jakarta, Indonesia

¹Aulia Rahma Yeni,²Monica Weni Pratiwi

^1,2Department of Accounting, Bakrie University, Jakarta, Indonesia

Siti Choiriah

Faculty of Economics and Business, Mercu Buana University, Indonesia

¹P. Naresh Kumar, ²Dr. L .Balamurugan

¹Research Scholar - Annamalai University.

²Assistant Professor, Department of Business Administration, Annamalai University.

¹Bukar Ali Bularafa, ²Muhammad Alhaji Haruna

¹Entrepreneurship Development Centre, College of Administration, Management and Technology, P.M.B. 1001, Potiskum Yobe State, Nigeria.

²Department of Business Administration and Management, College of Administration, Management and Technology, P.M.B. 1001, Potiskum, Yobe State, Nigeria.

¹M. Syamsul Hidayat, ²Sudarmiatin,³Imam Mukhlis

¹Universitas Islam Majapahit Mojokerto, Indonesia

¹Doctoral Program of Management Science , Universitas Negeri Malang, Indonesia

²Faculty of Economic And Business, Universitas Negeri Malang, Indonesia

³Faculty of Economic And Business, Universitas Negeri Malang, Indonesia

¹Wafa Talib Al Hosni, ²Setyawan Widyarto,³Salina Rasli

^1,2,3Faculty of Business and Accountancy, Universiti Selangor, Malaysia.

¹Rizky Firmansyah, ²Tomy Rizky Izzalqurny,³Dandy Miftahurahman

^1,2,3Universitas Negeri Malang & Semarang Street 5, Sumbersari, Lowokwaru, Malang Citty, East Java, Indonesia 65145

¹Linda Ayu Ningrum, ²Saryadi,³Dinalestari Purbawati

^1,2,3Departemen Administrasi Bisnis, FISIP, Universitas Diponegoro

¹Egan Evanzha Yudha Amriel,² Dian Anita Nuswantara,³ Nanik Hariyana, ⁴Wilma Cordelia Izaak, ⁵Indrawati Yuhertiana

¹Entrepreneurship Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

²Accounting Department, Universitas Negeri Surabaya, Indonesia

^3,4Management Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

⁵ACCOUNTING DEPARTMENT, UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR, INDONESIA

¹Daffa Alfarizy Aditama, ²Monica Weni Pratiwi

^1,2Department of Accounting, Bakrie University, Jakarta, Indonesia

¹Gamma Handina Arista,²Monica Weni Pratiwi

^1,2Department of Accounting, Bakrie University, Jakarta, Indonesia

¹Dinh Thi Huyen,²Nguyen Phuoc Trong

¹Ly Tu Trong College Ho Chi Minh City, Vietnam

²Ho Chi Minh City University of Food Industry, Vietnam

¹Ignatius Roni Setyawan,²Ishak Ramli,³Budi Frensidy

^1,2Lecturer of Faculty of Economics & Business, Universitas Tarumanagara, Jl. Tanjung Duren Utara 1, 11470 Jakarta, Indonesia

³Lecturer of Faculty of Economics & Business, Universitas Indonesia. Kampus UI, Depok, 16424 Jawa Barat Indonesia

¹Dr. Phunpiti Bhovichitra,²Akash Shrestha

¹PhD – Marketing, University of Stirling, UK

²Master of Science Digital Business, Rangsit University, Thailand

¹Orga, D. Y. (Ph.D),²Tijjani, N.O. (Ph.D),³ Abdulkarim, Z.

¹Department of Hospitality & Tourism Management, Federal University Wukari, Taraba State Nigeria

^2,3 Department of Tourism and Event Management, Afe Babalola University, Ado-Ekiti, Ekiti State Nigeria

Ahmed Oulad El Fakir

Statistician- Economist Engineer at the High-Commission for Planning (Rabat, Morocco) and doctoral student at the Faculty of Law, Economics and Social Sciences (FSJES) of Salé belonging to Mohamed V University, Morocco. ORCID N° 0000-0002-7057-2528.

¹Setria Feri,²Sudarmiatin,³Imam Mukhlis

¹Doctoral Program of Management Science, Universitas Negeri Malang - Indonesia

^2,3Lecturer at Faculty of Economics, Universitas Negeri Malang -Indonesia

Tri Pujadi Susilo

Department of Accounting, Bakrie University, Jakarta, Indonesia

Tri Pujadi Susilo

Department of Accounting, Bakrie University, Jakarta, Indonesia

¹Firli Rahman Hakim Fauzi,²Kosuke Mizuno,³Mufti Petala Patria, ⁴Atika Rahmah,⁵Beginer Subhan,⁶David Febraldo

^1,2School of Environmental Science, Universitas Indonesia

³Department of Biology, Faculty of Mathematics and Natural Sciences, Universitas Indonesia

⁴Oceanara Indonesia

⁵Departement of Marine Science and Technology Faculty of Fisheries and Marine Science, IPB University, Indonesia.

⁶Research Cluster DIVERLING, School of Environmental Science, Universitas Indonesia

¹Sitti Ramlah Masdah,²MA Djirimu,³Haerul Anam, ⁴AD Tombolotutu,⁵Yohan Laturama,⁶Failur Rahman

^1,2,3,5,6Department of Economics and Development Studies, Tadulako University, Indonesia

⁴Panca Bhakti High School of Economics, Indonesia

¹Syaza Husna Helmi Zakuan,²Noraishah Buang

^1,2Faculty of Education, National University of Malaysia, Bangi, Malaysia

¹Muhamad Ulum Munafi’, ²Widayanto, ³Agung Budiatmo

^1,2,3Department of Business Administration, Universitas Diponegoro, Semarang

¹Dardi Suryanto,² Sudarmiatin,³ Imam Mukhlis

¹Doctoral Program of Management Science, Universitas Negeri Malang, Malang-Indonesia

^2,3Lecture at Faculty of Economic, Universitas Negeri Malang, Malang-Indonesia

Maria Silvia Avi

Full Professor in Business Administration Management Department- Ca’Foscari Venezia, S. Giobbe – Cannaregio 873- 30121 Venezia (Italy)
ORCID ID: orcid.org/0000-0003-11164-4410

¹Elktiri Lahoussine,²Ouabbou Ahmed,³Jaouhari Lhassane

^1,3PHD in Management sciences, Faculty of Legal, Economic and Social Sciences, Ibn Zohr University, Agadir

²Master CCA in the Faculty of Legal, Economic and Social Sciences, Ibn Zohr University, Ait Melloul

¹Prince Lord Prof. Momtchil Dobrev-Halachev,²Princess Lay Prof Mariola Garibova-Dobreva

^1,2Scientific Research Institute Dobrev & Halachev.JSC.,Sofia.Bulgaria

¹Dr. Emmanuel K. Tanui,²Dr. Evaline J. Bartocho

^1,2Lecturers: University of Eldoret

¹Wahyu Abadi,²Andam Dewi Syarif

^1,2Master of Management Study Program, Mercu Buana University

¹Beny Dwi Wicaksono,²Andam Dewi Syarif

¹Postgraduate student of Study Program. Master of Management at University of Mercu Buana Jakarta, Indonesia

² Lecturer Master of Management at University of Mercu Buana Jakarta, Indonesia

Nwakaeze Izuchukwu Best

School of Business Management, MBA, Shoaxing University, Zhejiang China.

Martinus Koster Damanik

Master of Business Administration Diponegoro University Semarang, Indonesia

¹Ferisanti,²Dade Nurdiniah,³Fadhil Muhammad Basysyar, ⁴Dou Ratana,⁵Indah Sucitra

^1,2,5Faculity of Business, Universitas Bina Insani, Bekasi, Indonesia

³STMIK IKMI Cirebon, Indonesia

⁴NPIC of Cambodia Phnom Penh, Combodia

¹OSAZEVBARU Henry Osahon(Ph.D),²AGBOR Ebipade

^1,2Department of Business Administration, Faculty of Management Sciences, Delta State University, Abraka.

¹Sudarmiatin,²Raisa Fitri

^1,2Department of Management, Universitas Negeri Malang

Kashfia Sharmeen

Assistant Professor, Bangladesh Institute of Capital Market (BICM)

¹Maria José da Silva Faria,²João Manuel Silva carvalho

¹Lusíada University, Faculty of Economics and Business Science, Address: Largo Tinoco de Sousa, 4760-108 Vila Nova de Famalicão, Portugal.

²REMIT-Economics and Management Departmen- Portucalense Universit, Address: R. António Bernardino de Almeida, 541, 4200-072 Porto, Portugal

¹Ida Bagus Alit Mahayana,²Ida Bagus Udayana Putra, ³Putu Ngurah Suyatna Yasa

^1,2,3Warmadewa University Postgraduate Program Management Masters Program

¹Dian Artanti Arubusman,²Farida Jasfar, ³ Hamdy Hady,⁴Robert Kristaung, ⁵Willy Arafah

^1,2,3,4,5University of Trisakti, Jakarta

¹Irwan Chairuddin,² Muhtosim Arief, ³ Bahtiar Usman,⁴Kurniawati, ⁵Willy Arafah

^1,2,3,4,5University of Trisakti, Jakarta

¹Rohana Sitanggang,² Sarfilianty Anggiani, ³ Farida Djasfar,⁴Willy Arafah

^1,2,3,4University of Trisakti, Jakarta

¹Ni Wayan Sri Aryani,² Sherlinda Octa Yuniarsa

¹Faculty of Engineering, University of Udayana, Bali Province

²Faculty of Economic and Business, University of Brawijaya