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:

Department of Economics, Federal University of Lafia, Lafia, Nasarawa State,  Nigeria
Politeknik LP3I Medan, Universitas Al Azhar, Patisserie Management Art Study Program, Medan Tourism Polytechnic,  Institut Bisnis Informasi Teknologi dan Bisnis,  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