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Pambudi, Bambang Setiyo, Universitas Trunojoyo (Indonesia)
Paradina, Aprilia Egi, Fakultas Ekonomi Universitas Negeri Surabaya (Indonesia)
Parwita, Gde Bayu Surya (Indonesia)
Pellupessy, Fatmah Watti, IAIN Ambon (Indonesia)
Permata Sari, Agatha Christy, Universitas Brawijaya (Indonesia)
Pirmaningsih, Lilik, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya (Indonesia)
Poernomo, Tri Tjahyo, Faculty of Econmics, Wijaya Kusuma Surabaya University (Indonesia)
Prabawati, Puspita Sari Surya, Universitas Wijaya Kusuma Surabaya (Indonesia)
Pramandani, Putu Yusi, Universitas Mahasaraswati Denpasar (Indonesia)
Pramesta, Muhamad Bayu, Universitas Pendidikan Indonesia (Indonesia)
Pramudianti, Mira, Faculty of Economics, Wijaya Kusuma Surabaya University (Indonesia)
Pramudianti, Mira, Faculty of Economics, Wijaya Kusuma Surabay University (Indonesia)
Pramudianti, Mira, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya (Indonesia)
Pramundi, Dondi, Universitas Muhammadiyah Surabaya (Indonesia)
Prapanca, Detak, Universitas Muhammadiyah Sidoarjo (Indonesia)
Prasetya, Agus, Universitas Terbuka Indonesia (Indonesia)
Prasetya, Hendra, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya (Indonesia)
Prasetyadewi, Made Ika, Universitas Mahasaraswati Denpasar (Indonesia)
Prathiwi, Mayang Putri (Indonesia)
Pratiwi, Ratih, Universitas Wahid Hasyim (Indonesia)
Pratomo, Gigih, Wijaya Kusuma Surabaya University (Indonesia)
Pratomo, Gigih, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya (Indonesia)
Pratomo, Gigih, Faculty of Economics, Wijaya Kusuma Surabaya University (Indonesia)
Pratono, Rudi, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya (Indonesia)
Prayitno, Budi, Faculty of Economics and Business Wijaya Kusuma Surabaya University (Indonesia)

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