Ahmad Kultur Hia
Department of Management, Universitas Pertiwi, Bekasi,
Indonesia

Nurdelima Waruwu
Department of Educational Management, Universitas Islam Negeri Syarif Hidayatullah Jakarta, Banten,
Indonesia

Aan Komariah
Educational Administration Department, Universitas Pendidikan Indonesia, Bandung,
Indonesia

Dedy Achmad Kurniady
Educational Administration Department, Universitas Pendidikan Indonesia, Bandung,
Indonesia

Herlan Suherlan
Tourism Destination, NHI Bandung Tourism Polytechnic, Jawa Barat,
Indonesia

Mikhail E. Kosov
5) Department of Government and Municipal Finance, Higher School of Finance, Plekhanov Russian University of Economics, Moscow, Russia. 6) Department of Public Finance, Financial Faculty, Financial University under the Government of the Russian Federation, Moscow, Russia. 7) National Research University Higher School of Economics (HSE University), Myasnitskaya st. 20, Moscow 101000,
Russian Federation

Inna Rykova
Research Financial Institute of the Ministry of Finance of the Russian Federation, Moscow 119049,
Russian Federation

Konstantin Ordov
Department of Government and Municipal Finance, Higher School of Finance, Plekhanov Russian University of Economics, Moscow,
Russian Federation

Izabella Elyakova
M.K. Ammosov North-Eastern Federal University, Yakutsk,
Russian Federation

Elena Romanenko
Department of Economics, Logistics and Quality Management, Institute of Information Economics and Management, The Siberian State Automobile and Highway University, Omsk,
Russian Federation