JEFMS Journal

¹Jalmijn Tindage,²Slamet Riyadi,³Abdul Halik

^1,2,3Universitas 17 Agustus 1945 Surabaya

¹Yofina Mulyati,²Alvin Alfian,³Asnimar

^1,2Faculty of Economics and Business, Dharma Andalas University

³Alumni of Master of Management Program, Faculty of Economics and Business, Andalas University,Padang-Indonesia

¹Taufiq Akbar,²Laela Lanjarsih

^1,2Perbanas Institute, Jakarta, Indonesia

¹Taufiq Akbar,²Muhammad Irwan,³Muhammad Firmansyah

^1,2,3Faculty of Economics and Business, Mataram University, Indonesia

¹Mas’amah,²Khususiyah,³Moch. Hasim

^1,2,3Faculty of Economics and Business, Mataram University, Indonesia

¹Ida Ayu Sri Meitri,²I Made Setena,³I Made Jamin Yasa

^1,2,3Department of Management, Warmadewa University, Denpasar, Bali-Indonesia

¹Agaba Moses,²Turyasingura John Bosco,³Kabagambe Jesse David

^1,2,3Department of Management Science, Faculty of Economics and Management Science, Kabale University,Kabale, Uganda

¹Hendri Yuda Sakti,²Muhammad Irwan,³Moh. Huzaini

^1,2,3Faculty of Economics and Business, Mataram University, Indonesia

¹Wimba Respatia,²R Yudi Sidharta,³Agung Kristiawan, ⁴Sapari

^1,2,3,4Accounting Department; Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA)

¹Avin Aferi,²Harif Amali Rivai,³Hendra Lukito

¹Master of Management Program, Faculty of Economics and Business, Andalas University, Padang-Indonesia

^2,3Lecturer in the Master of Management Program, Faculty of Economics and Business, Andalas University,Padang-Indonesia

¹Ndubuisi-Okolo Purity Uzoamaka, Ph. D,²Chidimma Owuamanam Yvette

^1,2Department of Business Administration, Faculty of Management Sciences, Nnamdi Azikiwe University,Awka,Anambra State, Nigeria.

Le Van Minh

Hong Duc University
The article is a research result from a ministerial-level scientific project, code B2021.HDU.02.TT

¹Robert Pangihutan Siregar,²Nurintan Asyiah Siregar,³Ade Parlaungan Nasution,
⁴Hayanuddin Safri

¹Student at Postgraduate Program, Management Sciences, Universitas Labuhanbatu, Rantauprapat, Indonesia

^2,3,4Lecturer at Postgraduate Program, Universitas Labuhanbatu, Rantauprapat, Indonesia

¹Lilies Setiartiti,²Nun Maziyyah Binti Mahsyar

^1,2Department of Economics and Business, Universitas Muhammadiyah Yogyakarta

Saripudin

Perbanas Institute, Jakarta, Indonesia

¹Devinta Nur Arumsari,²Arief Budiman,³Sugito

^1,2,3Department of Management, University of Pembangunan Nasional Veteran of East Java, Surabaya, Indonesia

¹David Aimé METO’O SALLA,²Henri WAMBA

¹Ph.D. Student in Management Science, University of Douala-Cameroon,

²Professor, University of Dschang-Cameroon

¹Aboubakari,²Henri Wamba

¹Ph.D. Student in Management Science, University of Douala-Cameroon,

²Professor, University of Dschang-Cameroon

¹Nudhiatulhuda Mangun,²MA Djirimu,³Nur Fadilah Dg. Siame,⁴Yohan Yohan

^1,2,3,4Department of Economics and Development Studies Tadulako University, Palu, Central Sulawesi/Indonesia

¹Mastha Tarida Magdalena Sitinjak,²Ngatno,³Sari Listyorini

^1,2,3Master Of Business Administration, University of Diponegoro, Semarang, Indonesia

Sri Utami Hanggondosari, SE, MM

Faculty of Economics, University of Pawyatan Daha, Kediri

¹Maria Christantia Ardhiani,²Yunia Panjaitan

^1,2Atma Jaya Catholic University of Indonesia

¹Thi Cam Giang Nguyen,²Thi Hanh Hoa Ha,³Quynh Chi Nguyen,⁴Thi Khanh Huyen Pham,⁵Phuong Thao Nguyen,⁶Thi Thuy Linh Phan

^1,2,3,4,5,6Banking Academy of Vietnam

¹Widodo Winarso,²I Made Laut Mertha Jaya

¹Manager Learning Program and Partnership BRI Corporate University and Senior lecture at Department Management, Universitas Mahakarya Asia, Yogyakarta, Indonesia

²Senior lecture at the Department of Accounting, Universitas Mahakarya Asia, Yogyakarta, Indonesia

Dhifaoui Bassem

Higher institute of computer science and management of Kairouan

¹Hieu Pham Van,²Trang Nguyen Thi

^1,2Hanoi University of Business and Technology

¹Thi Xuan Huong Le,²Thi Huong Tram Le,³Thi Huu Ai Nguyen

^1,2,3University of Labour and Social Affairs

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

¹Kristin Agustina,²Prof. Dr. Sudadio, M.Pd,³Dr. Suherman, M.Pd

Mohamad Ikbal Bahua

Faculty of Agriculture, Universitas Negeri Gorontalo, Indonesia

¹Sarudzai Mulendema,²Muchemwa Sinkala

¹School of Graduate Business Studies, University of Zambia, Great East Road Campus, Lusaka, Zambia

²School of Business, National Institute of Public Administration, PO box 31990, Lusaka, Zambia

¹Muhizan Tamimi,²Madziatul Churiyah,³Arief Noviarakhman Zagladi

^1,2,3Departemen Manajemen, Universitas Negeri Malang, Indonesia

¹Ignatius Hendrianto,²Sina Setyadi,³Tanto Gatot Sumarsono

¹Master of Management Student, University of Merdeka Malang, Indonesia

^2,3Lecturer at the Faculty of Economics and Business, University of Merdeka Malang, Indonesia

¹Arfan Fahmi,²Natali Yustisia,³Tiolina Evi

^1,2,3Perbanas Institute, Jakarta

¹Bety Nur Achadiyah,²Lilik Purwanti

¹Universitas Negeri Malang, Indonesia

²2Universitas Brawijaya, Indonesia

¹Siva Fauzia,²Prof. Dr. Sudadio, M.Pd.,³Dr. H. Suherman, Drs., M.Pd.

^1,2,3Sultan ageng tirtayasa university

¹Julian Maharani,²Indah Yuliana

^1,2Master of Islamic Economics Postgraduated Program, State Islamic University of Maulana Malik Ibrahim, Malang, Indonesia

¹Ditrick Dismas Mtuka,²Mahrinasari MS,³Ernie Hendrawaty

¹Doctoral Program of Economics, University of Lampung

^1,2,3Department of Management, Faculty of Economics and Business, The University of Lampung, Bandari.Lampung 35145, Indones

Thao Thu Nguyen

Lecturer, School of Business Administration, VNU University of Economics and Business, Vietnam National University, Vietnam

¹Eko Jokolelono,²MA Djirimu,³Nudhiatulhuda Mangun,⁴Isma Darwis,⁵Andi Herman Jaya

^1,2,3,4,5Department of Economics and Development Studies Tadulako University, Palu, Central Sulawesi/Indonesia

¹Hoang Khanh Van,²Nguyen Thi Linh

^1,2University of Labour and Social Affairs, Hanoi, Vietnam

¹Desy Aulia Mariska,²Prof. Dr. Sudadio, M.Pd.,³Dr. Hj. Cucu Atikah, M.Pd.

¹Thi Huu Ai Nguyen,²Nguyen Zen Nguyen,³Ngoc Ha Tran,⁴Thi Thanh Mai Nguyen

^1,2,3Insurance Department, University of Labour and Social Affairs

⁴Student D18BH01, Insurance Department, University of Labour and Social Affairs

¹Haerul Anam,²MA Djirimu,³Dita Sasmita Desmayanti,⁴Ekojoko Lelono,⁵Edhi Taqwa

^1,2,3,4,5Department of Economics and Development Studies Tadulako University, Palu, Central Sulawesi/Indonesia

¹Amanda Dhea Restina,²Hamidah Hendrarini,³Prasmita Dian Wijayati

^1,2,3Agribusiness Study Program, Faculty of Agriculture, UPN “Veteran”Jawa Timur, Indonesia

¹Ida Ayu Agung Widiantari,²H. Sahri,³Irwan Suriadi

^1,2,3Faculty of Economics and Business, University of Mataram.

¹Bimo Muhammad,²Dr. Tri Joko Prasetyo,SE, M.Sc., Akt³Dr. Reni Oktavia, SE, M.Sc

Gilda Maulina

Business Administration Department, Faculty of Social and Political Sciences, Universitas Diponegoro

¹Paramananda, N.,²Riski Martini, Ni Putu

^1,2Faculty of Economic and Business, Warmadewa University, Bali- Indonesia

Nisa Hafi Idhoh Fitriana

Agribusiness Study Program, Faculty of Agriculture, UPN Veterans East Java, Jl. Rungkut Madya No. 1 Gunung Anyar, Gunung Anyar District, Kota Surabaya East Java, 60294

¹Thi Thu Ha Bui,²Minh Tu Pham,³Ngoc Ha Tran

^1,2,3University of Labour and Social Affairs

¹Le Thi Hai Ha,²Pham Thi Thuy Van

^1,2University of Labour and Social Affairs, Hanoi, Vietna

¹Thi Huong Mai,²Bich Hong Hoang,³Thi Mai Mai

^1,2University of Labor and Social Affairs, Hanoi, Vietnam

³Hanoi Law University, Vietnam

¹Sutoyo,²Muhammad Fajar Nugroho,³Windyastuti

^1,2,3Universitas Pembangunan Nasional “Veteran” Yogyakarta, Indonesia

¹I Gede Adiputra,²Nur Ainun Bangun,³Rivaldy Bryan Jullian

^1,2,3Faculty of Economics and Business, Tarumanagara University

¹Ariyo, Oluwajuwon G.,²Ajike, Emmanuel O.,³Akpa, Victoria A.,⁴Nwankwere, Idowu A.,⁵Akande, Folorunso Ilesanmi

^1,2,3,4Department of Business Administration and Marketing Babcock University, Ilishan Remo, Ogun State Nigeria

⁵Department of Finance Babcock University, Ilishan Remo, Ogun State Nigeria

¹Adedeji Abraham Adeleke,²Emmanuel Ogbonna Ajike,³Idowu Aderonke Nwankwere

^1,2,3Department of Business Administration & Marketing, Babcock University, Ilishan-Remo, Ogun State, Nigeria.

Nguyen Zen Nguyen

Insurance Department, University of Labour and Social Affairs

Olayide Olayinka Olaoye

Department of Economics, Ajayi Crowther University, Oyo, Oyo State

¹Ibikunle, T. D.,²Akpa, V. O.,³Nwankwere, I. A.

^1,2,3Department of Business Administration and Marketing, School of Management Sciences, Babcock University, Ilishan-Remo, Ogun State, Nigeria.

¹Adhiana,²Rita Ariani,³Novi Kurnia

^1,2,3Malikussaleh University Agribusiness Study Program, Lhokseumawe, Aceh