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Dewi, Ine Ratna, Politeknik Keuangan Negara STAN (Indonesia)
Dian, Imelda, Universitas Muhammadiayah Sidoarjo (Indonesia)
Dihardjo, Djojo, Faculty of Economics, Wijaya Kusuma Surabaya University (Indonesia)
Dihardjo, Djojo, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya (Indonesia)
Dirgantari, Puspo Dewi, Universitas Pendidikan Indonesia (Indonesia)
Djamilah, Siti, Faculty of Economics, Wijaya Kusuma Surabaya University (Indonesia)
Djamilah, Siti, Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya (Indonesia)
Dwi Komara, Beni, Universitas Muhammadiyah Gresik (Indonesia)

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