Vol. 21 No. 1 (2026): March

The authors are from Department of Electrical Engineering, Cenderawasih University; Renewable Energy Engineering, Graduate School of Cenderawasih University; Department of Mining Engineering, Cenderawasih University; Department of Economics, Cenderawasih University; Faculty of Economics and Business, Semarang State University; Universitas Ahmad Dahlan; Management, Sekolah Tinggi Ilmu Ekonomi Eka Prasetya; Department of Commerce, Politeknik Sultan Azlan Shah, Malaysia; Polytechnic of State Finance STAN, Indonesia Ministry of Finance; UIN Ponorogo; University of Malaya, Malaysia; University of Muhammadiyah Jember; Direktorat Jenderal Anggaran, Kementerian Keuangan Indonesia; Universitas Sebelas Maret; Universitas Darussalam Gontor; Universitas Islam Indonesia; Karabuk University; INCEIF University; Universitas Diponegoro; Universitas Muhammadiyah Tangerang; Universiti Islam Antarabangsa Tuanku Syed Sirajuddin (UniSIRAJ); universitas Muhammadiyah Jakarta; Universitas Muhammadiyah Surakarta; Tadulako University; Universitas Trunojoyo Madura

Published: 2026-03-03

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