ARTICLE TEMPLATE
In this issue (Vol.3 No.1 (2023)), all of the published articles were authored/co-authored by 42 authors from 17 institutions, i.e., Institut Teknologi Bandung (Indonesia), Bunda Mulia University (Indonesia), Persada Indonesia Y.A.I (Indonesia), Obafemi Awolowo University (Nigeria), Nnamdi Azikiwe University Awka (Nigeria), Osun State University (Nigeria), Adamawa State University (Nigeria), Nasarawa State University (Nigeria), Kaduna State University (Nigeria), STIE Studi Ekonomi Modern (Indonesia), UPN Veteran Jakarta (Indonesia), Universitas Islam Bandung (Indonesia), Universiti Teknologi MARA (Malaysia), Mantissa College-PPA France (Malaysia), Universiti Sains Malaysia (Malaysia), UCSI University, Sarawak Campus (Malaysia), Durban University of Technology (South Africa)