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Raharjo, Untung, Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya (Indonesia)
Rahmah, Amaliya Nur, Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya (Indonesia)
Ramadhan, Dhia, Universitas Terbuka (Indonesia)
Ratnasari, Emma Dwi, Universitas Tidar (Indonesia)
Restianjani, Aiswara Arasy, Fakultas Ekonomi dan Bisnis Universitas Wijaya Kusuma Surabaya (Indonesia)
Rohman, Slamet Fatkhur, FKIP UT (Indonesia)
Roosmawarni, Anita, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surabaya (Indonesia)
Rosmaniar, Asyidatur, Universitas Muhammadiyah Surabaya (Indonesia)

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