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Lesmana, Berry, Universitas Widyatama, Bandung, West Java (Indonesia)
Lestari, Lestari, Universitas Wijaya Kusuma Surabaya, East Java (Indonesia)
Lestari, Nining Sofiati, Universitas Proklamasi 45 Yogyakarta (Indonesia)
Lestari, Soraya, Universitas Ubudiyah Indonesia (Indonesia)
Lestari, Sri Isfantin Puji, STIE Wijaya Mulya Surakarta (Indonesia)
Lourensius L.T., Nerys, STIE IEU Yogyakarta (Indonesia)
Lukitaningsih, Ambar, Universitas Sarjanawiyata Tamansiswa (Indonesia)
Lutfi, Lutfi, Manajemen, Universitas Hayam Wuruk Perbanas, Surabaya, East Java (Indonesia)
M
Maama, Haruna, Durban University of Technology, Durban 4000 (South Africa)
Maharani, Hani, Management, Universitas Informatika dan Bisnis Indonesia, Bandung, West Java (Indonesia)
Mahsina, Mahsina, Universitas Bhayangkara Surabaya (Indonesia)
Maliyan, Sobirin, Universitas Proklamasi 45 Yogyakarta (Indonesia)
Manda, Gusganda Suria, Univeritas Singaperbangsa Karawang, Karawang, West Java (Indonesia)
Mansyur, Nawir, Sekolah Tinggi Ilmu Manajemen Nitro Makassar (Indonesia)
Marantika, Wita, Universitas Islam Batik, Surakarta, Central Java (Indonesia)
Mardiyono, Aris, Universitas 17 Agustus 1945 Semarang, Semarang, Middle Java (Indonesia)
Marimuthu, Ferina, Durban University of Technology, Durban 4000 (South Africa)
Marimuthu, Ferina, Durban University of Technology (South Africa)
Marnisah, Luis, Universitas Indo Global Mandiri, Palembang, South Sumatera (Indonesia)
Maulana, Muhammad Irfan, Widyatama University, Bandung, West Java (Indonesia)
Maulana, Syahrul, Universitas Singaperbangsa Karawang, Karawang, West Java (Indonesia)
Mawardi, Wisnu, Universitas Diponegoro (Indonesia)
Megamawarni, Megamawarni, Sekolah Tinggi Ilmu Ekonomi (STIE) Bima, West Nusa Tenggara (Indonesia)
Miranti, Titis, Universitas Islam Negeri Maulana Malik Ibrahim, Malang, East Java (Indonesia)
Miswanto, Miswanto, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, Sleman, Yogyakarta Special Region (Indonesia)
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