This issue has been available online since 30th April 2022 for the regular issue of April 2022. All articles in this issue (6 original research articles) were authored/co-authored by 19 authors from 6 institutions from 2 countries (Philippines and Indonesia), i.e., Universitas Pembangunan Nasional “Veteran” Yogyakarta (Indonesia), University of Muhammadiyah Jakarta (Indonesia), University of Bhayangkara Jakarta Raya (Indonesia), Sekolah Tinggi Ilmu Ekonomi Y.A.I (Indonesia), School of Business and Accountancy (Philippines), Universitas Sumatera Utara (Indonesia).

Published: 2022-04-30

Research Articles