This volume consists of 5 articles written by 16 authors from 11 universities in Indonesia; Universitas Teknologi Sulawesi Utara, Universitas Islam Makassar, Universitas Pembangunan Indonesia, Institut Teknologi Bisnis Dan Kesehatan Bhakti Putra Bangsa Indonesia, Politeknik Transportasi Sungai Danau dan Penyeberangan, Universitas Klabat, Universitas Jambi, Universitas Muhamadiyah Sinjai, STIE Wikara, Universitas Sugeng Hartono, Universitas Pignatelli Triputra
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