In this issue (Vol.4 No.1 (2024)), all of the published articles were authored/co-authored by 15 authors from 8 institutions from 3 countries (Indonesia, Philippines, and China), namely State Finance Polytechnic of STAN (Indonesia), Universitas Pembangunan Nasional Veteran Jakarta (Indonesia), Taguig City University (Philippines), Universitas Trisakti (Indonesia), Institut Teknologi Bandung (Indonesia), Renmin University of China (China), Parahyangan Catholic University (Indonesia), Sumatera Utara University (Indonesia).