Dianing Sandya Arisoma⁽¹⁾, Supangat Supangat⁽²⁾, Luvia Friska Narulita⁽³⁾,
(1) Magister Management, Universitas Airlangga, Surabaya, Indonesia
(2) Faculty of Technique, Universitas 17 Agustus 1945, Surabaya, Indonesia
(3) Faculty of Technique, Universitas 17 Agustus 1945, Surabaya, Indonesia

Tri Andjarwati⁽¹⁾, Agus Hermanto⁽²⁾, Vieqi Rakhma Wulan⁽³⁾,
(1) Universitas 17 Agustus 1945, Surabaya, Indonesia
(2) Universitas 17 Agustus 1945, Surabaya, Indonesia
(3) University of PGRI Adi Buana, Surabaya, Indonesia

Isti Rahayu⁽¹⁾, Desti Anggraeni⁽²⁾,
(1) Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Universitas Islam Indonesia, Yogyakarta, Indonesia

Retno Estri⁽¹⁾, Sartika Djamaluddin⁽²⁾,
(1) Faculty of Economics and Business, University of Indonesia, Depok, Indonesia
(2) Faculty of Economics and Business, University of Indonesia, Depok, Indonesia

Joko Susanto⁽¹⁾, Didit Welly Udjianto⁽²⁾,
(1) Faculty of Economics and Business, UPN “Veteran”, Yogyakarta, Indonesia
(2) Faculty of Economics and Business, UPN “Veteran”, Yogyakarta, Indonesia

Achmad Tohirin⁽¹⁾, Fauzan Husaini⁽²⁾,
(1) Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Master Program in Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Muhammad Yudhy Guztaman⁽¹⁾, Sartika Djamaluddin⁽²⁾,
(1) Faculty of Economics and Business, University of Indonesia, Depok, Indonesia
(2) Faculty of Economics and Business, University of Indonesia, Depok, Indonesia

Noor Endah Cahyawati⁽¹⁾, Akmal Abdi⁽²⁾,
(1) Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Universitas Islam Indonesia, Yogyakarta, Indonesia

Tantri Yanuar Rahmat Syah⁽¹⁾, Achmad Nurohim⁽²⁾, Dominicus Sutrisno Hadi⁽³⁾,
(1) Magister Management of Economic and Business, Esa Unggul Universities, Jakarta, Indonesia
(2) Magister Management of Economic and Business, Esa Unggul Universities, Jakarta, Indonesia
(3) Magister Management of Economic and Business, Esa Unggul Universities, Jakarta, Indonesia

Erna Hidayah⁽¹⁾, Galih Devi Saptarini⁽²⁾,
(1) Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Universitas Islam Indonesia, Yogyakarta, Indonesia

Alwan Sri Kustono⁽¹⁾, Imam Mas’ud⁽²⁾, Dwima Nadya Magvira⁽³⁾,
(1) Accounting Department, University of Jember, Jember, Indonesia
(2) Accounting Department, University of Jember, Jember, Indonesia
(3) Accounting Department, University of Jember, Jember, Indonesia

Sarastri Mumpuni Ruchba⁽¹⁾, Fakhry Hadiyan⁽²⁾,
(1) Faulty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Faulty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Septarina Prita Dania⁽¹⁾, Siti Maria Wardayati⁽²⁾, Nining Ika Wahyuni⁽³⁾, Anang Candra Arianto⁽⁴⁾, Nuryati Ningsih⁽⁵⁾,
(1) Faculty of Economics and Business, University of Jember, Jember, Indonesia
(2) Faculty of Economics and Business, University of Jember, Jember, Indonesia
(3) Faculty of Economics and Business, University of Jember, Jember, Indonesia
(4) Master of Accounting Student, Faculty of Economics and Business, University of Jember, Jember, Indonesia
(5) Faculty of Economics and Business, University of Jember, Jember, Indonesia

Muhammad Elfi Azhar⁽¹⁾, Jufrizen Jufrizen⁽²⁾, Muhammad Andi Prayogi⁽³⁾, Maya Sari⁽⁴⁾,
(1) Faculty of Economics and Business, University of Muhammadiyah Sumatra Utara, Medan, Indonesia
(2) Faculty of Economics and Business, University of Muhammadiyah Sumatra Utara, Medan, Indonesia
(3) Faculty of Economics and Business, University of Muhammadiyah Sumatra Utara, Medan, Indonesia
(4) Faculty of Economics and Business, University of Muhammadiyah Sumatra Utara, Medan, Indonesia

Reni Yendrawati⁽¹⁾, Finda Yumna Ghaitsa⁽²⁾,
(1) Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Andi Faizah⁽¹⁾, Ifayani Haanurat⁽²⁾, Juliani Ibrahim⁽³⁾,
(1) Postgraduate Program, Masters in Management, University of Muhammadiyah Makassar, Makassar, Indonesia
(2) Postgraduate Program, Masters in Management, University of Muhammadiyah Makassar, Makassar, Indonesia
(3) Postgraduate Program, Masters in Management, University of Muhammadiyah Makassar, Makassar, Indonesia

Lufriansyah Lufriansyah⁽¹⁾,
(1) Accounting Department, University of Muhammadiyah Sumatra Utara, Medan, Indonesia

Windyastuti Windyastuti⁽¹⁾, Lita Yulita Fitriyani⁽²⁾, Marita Marita⁽³⁾, Mufida Nur Afifah⁽⁴⁾,
(1) Faculty of Economics and Business, UPN “Veteran”, Yogyakarta, Indonesia
(2) Faculty of Economics and Business, UPN “Veteran”, Yogyakarta, Indonesia
(3) Faculty of Economics and Business, UPN “Veteran”, Yogyakarta, Indonesia
(4) Faculty of Economics and Business, UPN “Veteran”, Yogyakarta, Indonesia

Baihaqi Ammy⁽¹⁾,
(1) Faculty of Economics and Business, University Muhammadiyah of North Sumatera, Medan, Indonesia

Putri Deanti Risqi Martono⁽¹⁾, Zaenal Arifin⁽²⁾,
(1) Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Rihul Jannah⁽¹⁾, Andi Mappatompo⁽²⁾, Ifayani Haanurat⁽³⁾,
(1) Postgraduate Program, Master in Management, University of Muhammadiyah Makassar, Makassar, Indonesia
(2) Postgraduate Program, Master in Management, University of Muhammadiyah Makassar, Makassar, Indonesia
(3) Postgraduate Program, Master in Management, University of Muhammadiyah Makassar, Makassar, Indonesia

Anggara Tegar Rachmat Hidayat⁽¹⁾, Budi Astuti⁽²⁾,
(1) Management Program, Faculty of Economics, Indonesian Islamic University, Indonesia
(2) Management Program, Faculty of Economics, Indonesian Islamic University, Indonesia

Ghina Tiyasti Hutami⁽¹⁾, Christanto Triwibisono⁽²⁾, Fida Nirmala Nugraha⁽³⁾,
(1) Department of Industrial Engineering, Telkom University, Bandung, Indonesia
(2) Department of Industrial Engineering, Telkom University, Bandung, Indonesia
(3) Department of Industrial Engineering, Telkom University, Bandung, Indonesia

Edi Jusriadi⁽¹⁾, Syafaruddin Syafaruddin⁽²⁾, Rahmadianti Rahmadianti⁽³⁾,
(1) Economic Management Department, Universitas Muhammadiyah Makassar, Makassar, Indonesia
(2) Economic Management Department, Universitas Muhammadiyah Makassar, Makassar, Indonesia
(3) Economic Management Department, Universitas Muhammadiyah Makassar, Makassar, Indonesia

Murhandini Lutfi Putri⁽¹⁾, Ayu Chairina Laksmi⁽²⁾,
(1) Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia

Wasito Wasito⁽¹⁾, Siti Maria Wardayati⁽²⁾, Nining Ika Wahyu⁽³⁾, Dwi Indriani Fidiastutik Wijaya⁽⁴⁾, Dinda Putri Wulan Sari⁽⁵⁾,
(1) Faculty of Economics and Business, University of Jember, Jember, Indonesia
(2) Faculty of Economics and Business, University of Jember, Jember, Indonesia
(3) Faculty of Economics and Business, University of Jember, Jember, Indonesia
(4) Master of Accounting Student, Faculty of Economics and Business, University of Jember, Jember, Indonesia
(5) Faculty of Economics and Business, University of Jember, Jember, Indonesia

Muhammad Arif⁽¹⁾, Putri Endah Syaifani⁽²⁾, Yudi Siswadi⁽³⁾, Jufrizen Jufrizen⁽⁴⁾,
(1) Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara, Medan, Indonesia
(2) Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara, Medan, Indonesia
(3) Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara, Medan, Indonesia
(4) Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara, Medan, Indonesia

Siti Maria Wardayati⁽¹⁾, Gunarianto Gunarianto⁽²⁾, Nur Hisamuddin⁽³⁾, Riska Uswatun Khasanah⁽⁴⁾, Liga Robbul Ansori⁽⁵⁾,
(1) Faculty of Economics and Business, University of Jember, Jember, Indonesia
(2) Univercsity of Widyagama Malang, Malang, Indonesia
(3) Faculty of Economics and Business, University of Jember, Jember, Indonesia
(4) Master of Accounting Student , Faculty of Economics and Business, University of Jember, Jember, Indonesia
(5) Master of Accounting Student , Faculty of Economics and Business, University of Jember, Jember, Indonesia

Muhammad Shareza Hafiz⁽¹⁾, Abdul Halim⁽²⁾,
(1) Accounting Department, University of Muhammadiyah Sumatera Utara, Indonesia
(2) Master in Accounting Program, Universitas Gadjah Mada, Yogyakarta, Indonesia

Tuti Kurnia⁽¹⁾, Julvia Siti Fatimah⁽²⁾, Anas Alhifni⁽³⁾,
(1) Sharia Economic Study Program, Islamic Economic Faculty, Djuanda Bogor University, Bogor, Indonesia
(2) Sharia Economic Study Program, Islamic Economic Faculty, Djuanda Bogor University, Bogor, Indonesia
(3) Sharia Economic Study Program, Islamic Economic Faculty, Djuanda Bogor University, Bogor, Indonesia

Metti Paramita⁽¹⁾, Wildan Munawar⁽²⁾, Andri Brawijaya⁽³⁾,
(1) Department of Sharia Economics, Faculty of Islamic Economics, Djuanda University, Bogor, Indonesia
(2) Department of Sharia Economics, Faculty of Islamic Economics, Djuanda University, Bogor, Indonesia
(3) Department of Sharia Banking, Faculty of Islamic Economics, Djuanda University, Bogor, Indonesia

Primanita Setyono⁽¹⁾, Ardyan Barru Puspita⁽²⁾,
(1) Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Dessy Isfianadewi⁽¹⁾, Firdaus Satya Arrachman⁽²⁾, Deasy R. Alwani⁽³⁾,
(1) Department of Management, Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Management, Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
(3) Department of Management, Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Rudy Badrudin⁽¹⁾, Y. Sri Susilo⁽²⁾, Rokhedi Priyo Santoso⁽³⁾, Amiluhur Soeroso⁽⁴⁾, Lincolin Arsyad⁽⁵⁾,
(1) STIE YKPN School of Business, Yogyakarta, Indonesia
(2) Faculty of Economics, Atma Jaya Yogyakarta University, Yogyakarta, Indonesia
(3) Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
(4) STIPram, Yogyakarta, Indonesia
(5) Faculty of Economics and Business, Gadjah Mada University, Yogyakarta, Indonesia

M. Firza Alpi⁽¹⁾, Januri Januri⁽²⁾, Puja Rizqy Ramadhan⁽³⁾,
(1) University of Muhammadiyah Sumatera Utara, Medan, Indonesia
(2) University of Muhammadiyah Sumatera Utara, Medan, Indonesia
(3) University of Muhammadiyah Sumatera Utara, Medan, Indonesia

Chaidir Iswanaji⁽¹⁾, Muhamad Wahyudi⁽²⁾,
(1) Accounting Department, Faculty of Econoncs, UNTIDAR Magelang, Indonesia
(2) Accounting Department, Faculty of Econoncs, UNTIDAR Magelang, Indonesia

Ardy Qomaruddin⁽¹⁾, Ataina Hudayati⁽²⁾,
(1) Department of Accounting,Universitas Islam Indonesia,Yogyakarta,Indonesia
(2) Department of Accounting,Universitas Islam Indonesia,Yogyakarta,Indonesia