Special thanks to the Editors, Reviewers, Authors who have collaborated so that this issue can be published on time. The articles in this issue have all gone through a very rigorous screening process. Author in this issue consists of 5 articles consisting of various countries including:

Malasya, Ethiopia, Nigeria, Cambodia, Indonesia

Hopefully in the future the quality and cooperation between us can be even better.

Regards,

Dr. Anggiat M Sihite, S.E., M.M
Editor in chief