Anggoro Panji Nugroho STIE AUB Surakarta   Jl. Mr. Sartono No. 97 Surakarta Surakarta, Central Java 57135 Indonesia   anggajeep@gmail.com   www.stie-aub.ac.id           JEL Areas: M2 : Business Economics: General M0 : Business Administration and Business Economics; Marketing; Accounting: General