**Acknowledgements**

First of all, the authors' gratitude goes to the IntechOpen in allowing us to be involved in this book chapter. Secondly, our gratitude is also directed at the Faculty of Economics and Business, University Gadjah Mada, which has provided support for all the peripherals needed for the development process of this chapter. We thank all our assistants: NurHalimahSiahaan, Yanto Yanto, Rikhana Rikhana, Zhafirah Salsabil, and others who helped to correct this material and to provide some references for finishing and completing this chapter.
