

In this issue Vol. 3 No. 5 (2023): September, we have processed 14 submitted manuscripts. 1 article was declined after initial review by the editor, 0 article was declined after the peer review process, and 13 articles were published.
In this issue Vol. 3 No. 5 (2023): September, all of the published articles were authored/co-authored by 33 authors from 9 Institutions and 1 Country, i.e., Universitas Tidar (Indonesia), Universitas Sumatera Utara (Indonesia), Universitas PGRI Semarang (Indonesia), Universitas Negeri Malang (Indonesia), DJPB Provinsi Sulawesi Selatan (Indonesia), Kantor Pelayanan Perbendaharaan Negara Makale (Indonesia), Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Sulawesi Selatan (Indonesia), Universitas Jambi (Indonesia), UNIKOM (Indonesia).
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