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:

Politeknik Cendana, Universitas Al Azhar, Universitas katolik Santo Thomas, Institut Bisnis Informasi Teknologi dan Bisnis, Politeknik LP3I Medan,  Indonesia
Federal University of Lafia,  Nigeria
Universiti Malaysia Perlis,  Malaysia

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