Lili Abdullah Rozak
Educational Administration Department, Universitas Pendidikan Indonesia, Bandung,
Indonesia

M. Bahri Arifin
Faculty of Cultural Sciences, Mulawarman University, Samarinda,
Indonesia

Inna N. Rykova
Research Financial Institute of the Ministry of Finance of the Russian Federation (NIFI), Moscow,
Russian Federation

Olga A. Grishina
Department of Government and Municipal Finance, School of Higher Finance, Plekhanov Russian University of Economics, Moscow,
Russian Federation

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

Diding Nurdin
Educational Administration Department, Universitas Pendidikan Indonesia, Bandung,
Indonesia

Vadim V. Ponkratov
Department of Public Finance, Financial Faculty, Financial University under the Government of the Russian Federation, Moscow,
Russian Federation

Gevorg T. Malashenko
Department of Innovation Management, Singapore Academy of Corporate Management,
Singapore

Mikhail E. Kosov
4) Department of Government and Municipal Finance, School of Higher Finance, Plekhanov Russian University of Economics, Moscow, Russia. 5) Department of Public Finance, Financial Faculty, Financial University under the Government of the Russian Federation, Moscow,
Russian Federation

Olesya V. Dudnik
Department of Pediatric, Preventive Dentistry and Orthodontics, I.M. Sechenov First Moscow State Medical University (Sechenov University), Moscow,
Russian Federation