Vol. 3 No. 2 (2023): April

In this issue (Vol. 3 No. 2 (2023): April), we have processed 45 submitted manuscripts. Five articles were declined after initial review by the editor, five articles were declined after the peer review process and thirty-five articles were published.

In this issue (Vol. 3 No. 2 (2023): April), All of the published articles were authored/co-authored by 112 authors from 16 Institutions, i.e. University of Sri Lanka (Sri Lanka), Annamalai University (India), Universitas Sumatera Utara (Indonesia), Universitas Efarina (Indonesia), Universitas Syiah Kuala (Indonesia), Universitas Kristen Krida Wacana (Indonesia), Universitas Malikussaleh (Indonesia), Universitas Islam Sumatera Utara (Indonesia), Politeknik Negeri Lhokseumawe (Indonesia), PT. Pupuk Iskandar Muda (Indonesia), Universitas Prima Indonesia (Indonesia), Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi (Indonesia), Universitas Al-Maksum Langkat (Indonesia), Universitas Trisakti (Indonesia), Universitas Hasanuddin (Indonesia) and Universitas Teuku Umar (Indonesia).