I Wayan Gde Sarmawa
Faculty of Economics and Business, Warmadewa University
Indonesia

Ida Ayu Oka Martini
Faculty of Economics and Business, Universitas Pendidikan Nasional
Indonesia

Ida Ayu Putu Widani Sugianingrat
Faculty of Economics, Business, and Tourism of the Hindu University of Indonesia
Indonesia

Anak Agung Dwi Widyani
Faculty of Economics and Business, Universitas Mahasaraswati
Indonesia

Ni Ketut Karwini
Sekolah Tinggi Ilmu Manajemen Handayani
Indonesia