W.A., Wan Ezdriani , Faculty of Hotel and Tourism Management, Universiti Teknologi MARA Cawangan Pulau Pinang Wahab, Samsudin, Faculty of Business and Management, Universiti Teknologi MARA Shah Alam Wahab, Siti Norida, Faculty of Business and Management, UniversitiTeknologi MARA Selangor, PuncakAlam Campus Wahyuni, Ananda Puteri , Accounting Department, Universitas Syiah Kuala, Aceh, Indonesia Wai, Chung Yeong, Department Operations and Management Information, Faculty Business and Accountancy, University of Malaya, Jalan Universiti, 50603 Kuala Lumpur, Malaysia Wan Omar, Wan Marhaini , Faculty of Business and Management, Universiti Teknologi MARA Cawangan Kelantan, Malaysia Wei, Loon Koe, Universiti Teknologi MARA, Cawangan Melaka, Kampus Bandaraya Melaka, 75300 Melaka, Malaysia. Wildan, Muhammad Alkirom , Trunojoyo Madura University, Indonesia