First Author:   Rayenda Brahmana Faculty of Economics and Business, Universiti Malaysia Sarawak raye_brahm@yahoo.com   Faculty of Economics and Business, Universiti Malaysia Sarawak Kota Samarahan, 94300, Malaysia       https://expert.unimas.my/profile/K0528 Second Author: Maria Kontesa STIE Widya Dharma, Pontianak, Indonesia mariakontesa80@yahoo.com   Hos Cokroaminoto Gang Palem No.16, Hos Cokroaminoto Gang Palem No.16 Pontianak, 78243, Indonesia       http://widyadharmapnk.ac.id/wd/wd/index.php Third Author: Rachel Elfra Gilbert Faculty of Economics and Business, Universiti Malaysia Sarawak rachelelfra90jason@gmail.com   Faculty of Economics and Business, Universiti Malaysia Sarawak Kota Samarahan, 94300, Malaysia