Wahyuni, Annisa Sri, Islamic Economics, Faculty of Islamic Religion, Siliwangi University, Indonesia Waluyo, Dwi Eko, Universitas Muhammadiyah Malang Wardhana, Bayu, Perbankan Syariah, Universitas Muhammdiyah Sidoarjo Waskito, Jaka, Management Department, Universitas Pancasakti Tegal Wayan Ruspendi Junaedi, I, Management Department, Faculty of Economics, Business and Humanities, Universitas Dhyana Pura, Indonesia Widayat, Widayat, Faculty of Economics and Business, Universitas Muhammadiyah Malang Widyastuti, Aviani Wijayanti, Provita, Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung Winda Ony Panjaitan, Olivia, Management Department, Faculty of Economics and Business, Universitas Palangka Raya, Indonesia