Dahruji, Dahruji, Sharia Economics Department, Universitas Trunojoyo Madura, Indonesia Darmayanti, Agustina, Postgraduate Program, Perbanas Intitute, Indonesia de Oliveira Dias, Murillo, Fundação Getulio Vargas - Praia de Botafogo 190, Rio de Janeiro, Brazil Deswara, Nida Indika, Economics Department, Universitas Diponegoro, Indonesia Dewayani, Eka Kadharpa Utama, Program Studi Manajenem, Universitas Muhammadiyah Malang Dewi Sri Susilowati, Kartika, Management Accounting Department, Politeknik Negeri Malang, Indonesia Din, Maaz Ud, PhD candidate at Swabi University Disemadi, Hari Sutra, Diponegoro University Dita, Carla, Management Department, Faculty of Economics and Business Universitas Palangka Raya, Indonesia Djafar, Djafar, Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar, Indonesia Djawoto, Djawoto, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Surabaya, Indonesia