Vol. 4 No. 1 (2024): DECEMBER

In this issue (Vol. 4 No. 1 (2024): December), we have processed 41 submitted manuscripts. Ten articles were declined after initial review by the editor,  Ten articles were  declined after the peer review process, and Twenty one articles were published.

In this issue ( Vol. 4 No. 1 (2024): December), All of the published articles were authored/co-authored by 72 authors from 10 Institutions and 2 Countries (India and Indonesia) i.e. Annamalai University (India), Universitas Sumatera Utara (Indonesia), Universitas Bumi Persada (Indonesia), Universitas Nusa Nipa (Indonesia), Universitas Syiah Kuala (Indonesia),  Universitas Teuku Umar (Indonesia), Universitas Malikussaleh (Indonesia), Universitas Harapan Mandiri (Indonesia), Universitas Muhammadiyah Sumatera Utara (Indonesia), and STIE Bina Karya Tebing Tinggi (Indonesia).