First, add the following permissions to the manifest of your project in order to enable device storage access:

<uses-permission android:name="android.permission.WRITE_EXTERNAL_STORAGE" />
<uses-permission android:name="android.permission.READ_EXTERNAL_STORAGE" />

Then, create the file AudioModel.class and put the following model class into it in order to allow getting and setting list items:

public class AudioModel {
    String aPath;
    String aName;
    String aAlbum;
    String aArtist;

    public String getaPath() {
        return aPath;
    }
    public void setaPath(String aPath) {
        this.aPath = aPath;
    }
    public String getaName() {
        return aName;
    }
    public void setaName(String aName) {
        this.aName = aName;
    }
    public String getaAlbum() {
        return aAlbum;
    }
    public void setaAlbum(String aAlbum) {
        this.aAlbum = aAlbum;
    }
    public String getaArtist() {
        return aArtist;
    }
    public void setaArtist(String aArtist) {
        this.aArtist = aArtist;
    }
}

Next, use the following method to read all MP3 files from a folder of your device or to read all files of your device:

public List<AudioModel> getAllAudioFromDevice(final Context context) {
    final List<AudioModel> tempAudioList = new ArrayList<>();

    Uri uri = MediaStore.Audio.Media.EXTERNAL_CONTENT_URI;
    String[] projection = {MediaStore.Audio.AudioColumns.DATA, MediaStore.Audio.AudioColumns.TITLE, MediaStore.Audio.AudioColumns.ALBUM, MediaStore.Audio.ArtistColumns.ARTIST,};
    Cursor c = context.getContentResolver().query(uri, projection, MediaStore.Audio.Media.DATA + " like ? ", new String[]{"%utm%"}, null);

    if (c != null) {
        while (c.moveToNext()) {
            AudioModel audioModel = new AudioModel();
            String path = c.getString(0);
            String name = c.getString(1);
            String album = c.getString(2);
            String artist = c.getString(3);

            audioModel.setaName(name);
            audioModel.setaAlbum(album);
            audioModel.setaArtist(artist);
            audioModel.setaPath(path);

            Log.e("Name :" + name, " Album :" + album);
            Log.e("Path :" + path, " Artist :" + artist);

            tempAudioList.add(audioModel);
        }
        c.close();
    }

    return tempAudioList;
}

The code above will return a list of all MP3 files with the music's name, path, artist, and album. For more details please refer to the Media.Store.Audio documentation.

In order to read files of a specific folder, use the following query (you need to replace the folder name):

Cursor c = context.getContentResolver().query(uri,
    projection,
    MediaStore.Audio.Media.DATA + " like ? ",
    new String[]{"%yourFolderName%"}, // Put your device folder / file location here.
    null);

If you want to retrieve all files from your device, then use the following query:

Cursor c = context.getContentResolver().query(uri,
    projection,
    null,
    null,
    null);

Note: Don't forget to enable storage access permissions.

Now, all you have to do is to call the method above in order to get the MP3 files:

getAllAudioFromDevice(this);

Example with Activity

public class ReadAudioFilesActivity extends AppCompatActivity {
    @Override
    public void onCreate(Bundle savedInstanceState) {
        super.onCreate(savedInstanceState);
        setContentView(R.layout.activity_audio_list);

        /**
         * This will return a list of all MP3 files. Use the list to display data.
         */
        getAllAudioFromDevice(this);
    }

    // Method to read all the audio/MP3 files.
    public List<AudioModel> getAllAudioFromDevice(final Context context) {
        final List<AudioModel> tempAudioList = new ArrayList<>();

        Uri uri = MediaStore.Audio.Media.EXTERNAL_CONTENT_URI;
        String[] projection = {MediaStore.Audio.AudioColumns.DATA,MediaStore.Audio.AudioColumns.TITLE ,MediaStore.Audio.AudioColumns.ALBUM, MediaStore.Audio.ArtistColumns.ARTIST,};
        Cursor c = context.getContentResolver().query(uri, projection, MediaStore.Audio.Media.DATA + " like ? ", new String[]{"%utm%"}, null);

        if (c != null) {
            while (c.moveToNext()) {
                // Create a model object.
                AudioModel audioModel = new AudioModel();
                
                String path = c.getString(0);   // Retrieve path.
                String name = c.getString(1);   // Retrieve name.
                String album = c.getString(2);  // Retrieve album name.
                String artist = c.getString(3); // Retrieve artist name.

                // Set data to the model object.
                audioModel.setaName(name);
                audioModel.setaAlbum(album);
                audioModel.setaArtist(artist);
                audioModel.setaPath(path);

                Log.e("Name :" + name, " Album :" + album);
                Log.e("Path :" + path, " Artist :" + artist);

                // Add the model object to the list .
                tempAudioList.add(audioModel);
            }
            c.close();
        }

        // Return the list.
        return tempAudioList;
    }
}