Panggabean, Rosinta Ria, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Indonesia Panorama, Maya, Faculty of Islamic Economics and Business, UIN Raden Fatah Palembang, South Sumatra, Indonesia Pessela, Mertha, Statistisi Ahli Pertama, Badan Pusat Statistik Lampung, Indonesia Pitaloka, Herninda, IAIN Salatiga Praharjo, Ardik, Management Department, Universitas Muhammadiyah Malang Pramesti Regitara Cahyani, Frinda, Economics Department, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Indonesia Pramuja, Risky Angga, D III Keuangan dan Perbankan, Universitas Muhammadiyah Malang Prasetyaning Pawestri, Hartini, Accounting Department, Faculty of Economics and Business, Universitas Widyagama Malang, Indonesia Pratama, Aprika Wanti, Faculty of Islamic Economics and Business, UIN Raden Fatah Palembang, South Sumatra, Indonesia Pratika, Yeyen, Management Department, Universitas Muhammadiyah Malang Pratiwi, Aliah, Management Department, Faculty of Economics and Business, Sumbawa University of Technology, Indonesia Pratiwi, Aliah, Management Department, Sekolah Tinggi Ilmu Ekonomi Bima Pratiwi, Nadya Yunika, Department of Accounting, Universitas Dian Nuswantoro Purwanto, Edy, Department of Social Politics, Universitas Wiraraja