Vol. 3 No. 2 (2023): July (July-September)

In this issue (Vol. 3 No. 2 (2023): July (July-September), we have processed 35 submitted manuscripts. Four articles were declined after initial review by the editor, One article were declined after the peer review process, and Thirty articles were published.

In this issue (Vol. 3 No. 2 (2023): July (July-September), All of the published articles were authored/co-authored by 83 authors from 9 Institutions, i.e. Annamalay University (India),  Universitas Malikussaleh (Indonesia), Universitas Teuku Umar (Indonesia), Universitas Syiah Kuala (Indonesia), Universitas Pembangunan Panca Budi (Indonesia), Universitas Kristen Krida Wacana (Indonesia), Universitas Sumatera Utara (Indonesia), Universitas Abulyatama (Indonesia), Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi (Indonesia), Universitas Islam Sumatera Utara (Indonesia), Universitas Simalungun (Indonesia).