1. School of Economics and Business, Universitas Mercu Buana, Jakarta 11650, Indonesia
2. Faculty of Economics and Business, Universitas Esa Unggul, Jakarta 11510, Indonesia
3. Postgraduate Program, Universitas Bina Darma, Palembang 30111, Indonesia
4. Faculty of Economics and Business, Universitas Putra Indonesia YPTK, Padang 25145, Indonesia