Suryani, Wan, Management Department, Universitas Medan Area, Indonesia Syafira, Izza, Pwebankan Syariah, Universitas Muhammdiyah Sidoarjo Syaifuddin As’ad, Akbar, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Indonesia Syam, Dhaniel, Universitas Muhammadiyah Malang Syamsudin, Achmad, Management Department, Faculty of Economics and Business Universitas Palangka Raya, Indonesia