K
Kusumasondjaja, Sony, Universitas Airlangga Surabaya (Indonesia)
Kuswindari, Ija Auhaina, Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya (Indonesia)
L
Lasminiasih, Lasminiasih, Universitas Gunadarma (Indonesia)
Latif, Nashrudin -, Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya (Indonesia)
Latifah, Sri Wahjuni, Faculty of Economics and Business University of Muhammadiyah Malang (Indonesia)
Lating, Ade Irma Suryani, Sunan Ampel State Islamic University Surabaya (Indonesia)
Lating, Ade Irma Suryani, Universitas Islam Negeri Sunan Ampel (Indonesia)
Lating, Ade Irma Suryani, STAIN Surabaya (Indonesia)
Lating, Ade Irma Suryani, Universitas Islam Negeri Sunan Ampel Surabaya (Indonesia)
Laturette, Kazia, Universitas Ciputra (Indonesia)
Lestari, Lestari, Universitas Wijaya Kusuma Surabaya (Indonesia)
Lestari, Lestari, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya (Indonesia)
Lestari, Lestari, Wijaya Kusuma Surabaya University (Indonesia)
Lestari, Lestari, Faculty of Economics, Wijaya Kusuma Surabaya University (Indonesia)
Lintang, Ashari, Sunan Ampel State Islamic University Surabaya (Indonesia)
Liwu, Evania Ristanti, Universitas Tribhuwana Tunggadewi (Indonesia)
M
Mais, Rimi Gusliana, Sekolah Tinggi Ilmu Ekonomi Indonesia (Indonesia)
Malawat, Fadli Fendi, IAIN Ambon (Indonesia)
Manehat, Beatrix Yunarti, Universitas Katolik Widya Mandira (Indonesia)
Mardiana, Lilik, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya (Indonesia)
Mardiana, Lilik, Faculty of Economics, Wijaya Kusuma Surabaya University (Indonesia)
Mardiana, Lilik, Universitas Wijaya Kusuma Surabaya (Indonesia)
Mardianto, Mardianto, Universitas Internasional Batam (Indonesia)
Maretasari, Rina, Fakultas Ekonomi Universitas Muhammadiyah Surabaya (Indonesia)
Marjono, Adrianto Tri, Faculty of Economics, Wijaya Kusuma Surabaya University (Indonesia)
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