Danupranata, Gita, Management Department, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta Dastkhan, Hossein, Kharazmi University Diniyya, Aulia Arifatu, IIUM Institute of Islamic Banking and Finance Diniyya, Aulia Arifatu, IIUM Institute of Islamic Banking and Finance, International Islamic University of Malaysia