Lie, Nathanael Jusac, Universitas Padjadjaran
Limarandani, Ni Putu, LSPR Institute of Communication & Business
Loen, Mishelei, Krisnadwipayana University
Lotulung, Christa Vike, Universitas Klabat
Lubis, Djuara P. , IPB University
Lubis, Saiful Akhyar, Universitas Islam Negeri Sumatera Utara
Lubis, Syahrial Rachim, LSPR Institute of Communication & Business
Lukman, Muhammad Zuhal, Universitas Hasanuddin
Lutfi, Attabik , Islamic University of Jakarta
Luthfi, Aurelia Syafina, Universitas Padjadjaran
Mabileti, Aristarkus, Polytechnic STIA LAN Jakarta
Machmud, M. Chozin
Maemunah, Maemunah, University of Muhammadiyah Makassar
Maharani, Anggi Putri, Institut Agama Islam Negeri Kudus
Maharani, Nadia, LSPR Institute of Communication & Business
Malik, Deni, Institut Ilmu Sosial dan Manajemen STIAMI
Malta, Malta, Magister of Finance Management, Open University
Marantika , Galih , Universitas Muhammadiyah Jember
Marasigan, John Benedict C. , Don Mariano Marcos Memorial State University
Marbun, Robert , Cenderawasih University
Mariani T.R, Septi , Universitas Gunadarma
marisha, Fara Marisha,
Marizki, Fanesa, Universitas Islam Negeri Raden Intan Lampung
Martini, Ni Nyoman Putu, Universitas Muhammadiyah Jember
Martinus, Martinus, Tanjungpura University

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