This issue contains articles from different countries,Vietnam, Germany, United Kingdom, United State of America, Malaysia, Indonesia, Tunisia and Nigeria. The authors/co-authors are from various institutions such as Ton Duc Thang University, Technische Universität Dresden, University of Bath, Hanoi Cultural University, University of Maryland, Univerity of Ilorin, Yogyakarta Muhammadiyah University, , Gadjah Mada University, Akademi Sekretari dan Manajemen Lepisi, Sekolah Tinggi Ilmu ekonomi Bisma Lepisi, Universitas Pembangunan Nasional Veteran Yogyakarta, Muhammadiyah Prof. Dr. HAMKA University, Universiti Malaysia Sabah, University of Sfax, Universitas Muhammadiyah Magelang, and Universitas Ahmad Dahlan.
