This issue consists of 10 articles from 47 authors affiliated with 27 institutions from 9 countries, including:

1. Indonesia (IPB University, Gadjah Mada University, Universitas Muhammadiyah Yogyakarta, Brawijaya University, Airlangga University, Universitas Negeri Surabaya, Universitas Tidar, UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, University of North Sumatera, Mercu Buana University, Djuanda University, Institut Teknologi dan Bisnis Ahmad Dahlan, University of Siliwangi, Politeknik Negeri Banjarmasin)
2. Malaysia (Universiti Kebangsaan Malaysia, Universiti Sains Islam Malaysia, University of Malaysia Terengganu, Universiti Sains Malaysia)
3. Brunei Darussalam (Universiti Brunei Darussalam)
4. Jordan (University of Yarmouk)
5. Japan (University of Tokyo)
6. Türkiye (Sakarya University)
7. Nigeria (Bayero University Kano, International Resource Management Company)
8. United Kingdom (University College London, University of Birmingham)
9. USA (Columbia University)