Ni Nengah Seri Ekayani (Google Scholar) (Sinta ID), Faculty of Economic and Business, Universitas Warmadewa, Indonesia

Hafid Aditya Pradesa (Google Scholar) (Sinta ID), Politeknik STIA LAN Bandung, Indonesia

I Dewa Ayu Nyoman Tripita Sari, Faculty of Economic and Business, Universitas Ngurah Rai, Denpasar-Indonesia

Made Setena (Sinta ID), Faculty of Economic and Business, Universitas Warmadewa, Indonesia