This research paper was integrated support from the team and also many people. Specially we would like to thanks to the Comitee Board of CGAR for the opprtunity to publish this research paper. We also want to acknowledge the re-viewer and all collegues who provided fedback to improving our paper. Special thanks to my institution, the Dean of Economic Faculty of Hasanuddin University, Indonesia and the Dean of Economic and Business Faculty of Airlangga University, Indonesia. Finally to our beloved family, thanks for the support and we love you all.