Latifa, Dwi Ria, Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung Latifah, Fitri Nur, Perbankan Syariah, Universitas Muhammdiyah Sidoarjo Leniwati, Driana, Program Studi Akuntansi, Universitas Muhammadiyah Malang Lestari, Novi Puji Lestari, Novi Puji, Management Department, Universitas Muhammadiyah Malang Lestari, Novi Puji, Program Studi Manajemen, Universitas Muhammadiyah Malang Lestari, Novi Puji, Management Department, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Indonesia (Indonesia) Lestari, Repi, Economics Department, Universitas Samudra, Indonesia Lestari, Titi Kanti, Statistician, Central Bureau of Statistic-Indonesia, Indonesia