First Author:   Irwan Trinugroho Faculty of Economics and Business, Universitas Sebelas Maret irwan.trinugroho@gmail.com   Jl. Ir. Sutami 36 A Surakarta, 57126, Indonesia       Second Author: Agusman Agusman Bank Indonesia agusman@bi.go.id   Jakarta, 10350, Indonesia       Third Author: Mochammad Doddy Ariefianto Indonesia Deposit Insurance Corporation mochammad.ariefianto@lps.go.id   Jl. Jenderal Sudirman Kav. 52-53 Jakarta, 12190, Indonesia       Fourth Author: Darsono Darsono Faculty of Agriculture, Universitas Sebelas Maret darsono.uns.solo@gmail.com   Jl. Ir. Sutami 36 A Surakarta, 57126, Indonesia       Five Author: Amine Tarazi Université de Limoges, LAPE, amine.tarazi@unilim.fr   5 rue Félix Eboué Limoges, 87031, France