(1) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia

(2) Faculty of Economics and Business, Universiti Malaysia Kelantan, Malaysia; Faculty of Economics and Business, Universitas Muhammadiyah Palopo, Indonesia

(3) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia

(4) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia

(5) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia

(6) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia