Faris Nofandi
(1), Elly Kusumawati
(2), Romanda Annas Amrullah
(3), Mochammad Mochklas
(4), Halimatus Sa’diyah
(5)
(1)
Marine Transportation Department, Surabaya Shipping Polytechnic, Indonesia,
(2)
Marine Transportation Department, Surabaya Shipping Polytechnic, Indonesia,
(3)
Marine Transportation Department, Surabaya Shipping Polytechnic, Indonesia,
(4)
Management Department, Faculty of Business and Management, Universitas Muhammadiyah Surabaya, Indonesia,
(5)
Accounting Department, Faculty of Business and Management, Universitas Muhammadiyah Surabaya, Indonesia