Fachmi Pachlevi Yandra⁽¹⁾, Badr Alsolami⁽²⁾, Ivana Oktarina Sopacua⁽³⁾, Wisnu Prajogo⁽⁴⁾,
(1) Department of Accounting, YKPN Business School, Yogyakarta, Indonesia
(2) Faculty of Islamic Architecture, College of Engineering and Islamic Architecture, Umm Al-Qura University, Mecca, Saudi Arabia
(3) Department of Accounting, YKPN Business School, Yogyakarta, Indonesia
(4) Department of Management, YKPN Business School, Yogyakarta, Indonesia

Vania Beatrice⁽¹⁾, Werner R. Murhadi⁽²⁾, Arif Herlambang⁽³⁾,
(1) Faculty of Business & Economics, University of Surabaya, Surabaya, Indonesia
(2) Faculty of Business & Economics, University of Surabaya, Surabaya, Indonesia
(3) Faculty of Business & Economics, University of Surabaya, Surabaya, Indonesia

Jun Surjanti⁽¹⁾, Tony Seno Aji⁽²⁾, Sanaji Sanaji⁽³⁾, Setya Chendra⁽⁴⁾,
(1) Universitas Negeri Surabaya, Surabaya, Indonesia
(2) Faculty of Economics, Universitas Negeri Surabaya, Surabaya, Indonesia
(3) Faculty of Economics, Universitas Negeri Surabaya, Surabaya, Indonesia
(4) Faculty of Engineering, Universitas Negeri Surabaya, Surabaya, Indonesia

Ken Sudarti⁽¹⁾, Wasitowati Wasitowati⁽²⁾,
(1) Faculty of Economics, Universitas Islam Sultan Agung, Semarang, Indonesia
(2) Faculty of Economics, Universitas Islam Sultan Agung, Semarang, Indonesia

Siti Resmi⁽¹⁾, Reza Widhar Pahlevi⁽²⁾, Fran Sayekti⁽³⁾,
(1) Sekolah Tinggi Ilmu Manajemen YKPN, Yogyakarta, Indonesia
(2) Department of Management, Universitas Islam Indonesia, Yogyakarta, Indonesia
(3) Universitas Teknologi Yogyakarta, Yogyakarta, Indonesia

Klara Petra Theodora Targanski⁽¹⁾, Werner R. Murhadi⁽²⁾,
(1) Faculty of Business & Economics, University of Surabaya, Surabaya, Indonesia
(2) Faculty of Business & Economics, University of Surabaya, Surabaya, Indonesia

Zahara Tussoleha Rony⁽¹⁾, Suharjuddin Suharjuddin⁽²⁾, Tatar Bonar Silitonga⁽³⁾,
(1) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
(2) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
(3) Universitas Pertahanan, Bogor, Indonesia