Ladan, Salisu, Faculty of Education, Ahmadu Bello University, Zaria, Nigeria (Nigeria)
Latif, Sahraman D. Hadji, Department of Economics, College of Business Administration and Accountancy, Mindanao State University (Philippines)
Latifah, Nunuk, Akademi Komunitas Negeri Putra Sang Fajar Blitar (Indonesia)
Lestari, Diah Ayu, Department of Management, State University of Malang (Indonesia)
Lestari, Fitra Dila, Faculty of Economics, Universitas Negeri Jakarta
Lestari, Jumaali Davit, Management Study Program, Faculty of Economic and Business, Institut Teknologi dan Bisnis Asia Malang, Indonesia (Indonesia)
Lestari, Puji
Lestari, Sri
Lianingsih, Susmy, Universitas Negeri Semarang (Indonesia)
Lisnawati, Lisnawati, Universitas Pendidikan Indonesia (Indonesia)
Lisnawati, Lisnawati
Listiyanto, Hery Arif, Directorate General of Budget, Ministry of Finance of the Republic of Indonesia (Indonesia)
Lizein, Baandaalr, Universitas Pendidikan Indonesia (Indonesia)
Machabbatulillah, Vina Nur, Faculty of Economics, Universitas Negeri Malang
Machmud, Amir, UNIVERSITAS PENDIDIKAN INDONESIA (Indonesia)
Machmud, Amir, Indonesia University of Education
Mahendra, Angga Martha, Faculty of Economics and Business, Universitas Negeri Surabaya (Indonesia)
Mahzan, Akwa bin, Faculty of Economics and Management National University of Malaysia (Malaysia)
Manaf, Halimah Abdul, School of Government, Universiti Utara Malaysia (Malaysia)
Manongko, Allen A. Ch., Faculty of Economics, State University of Manado
Marcelino, Dandy, Telkom University (Indonesia)
Mardiah, Ainun, University of Merdeka Malang (Indonesia)
Marlena, Novi, Faculty of Economics,Universitas Negeri Surabaya (Indonesia)
Marna, Jean Elikal, Faculty of Economics, Universitas Negeri Padang (Indonesia)
Marsofiyati, Marsofiyati
Marsofiyati4, Marsofiyati4
Martdianty, Fanny, Faculty of Economic and Business, Universitas Indonesia (Indonesia)
Martyajuarlinda, Patricia, Department of Management, State University of Malang, Indonesia (Indonesia)
Mastumasari, Irma
Maula, Farij Ibadil, Faculty of Economics and Business, Universitas Negeri Surabaya (Indonesia)
Maulana, Afidzatul, Faculty of Economics, Universitas Negeri Malang (Indonesia)
Maulani, Siti Yulianti, Universitas Pendidikan Indonesia
Maulindah, Lailatul
Mintarti, Rahayu, Universitas Brawijaya (Indonesia)
Mohammed, Abdulrazak, Al-Hikmah University, Ilorin. Kwara State (Nigeria)
Mohd Asri, Norain, Faculty of Economics and Management National University of Malaysia (Malaysia)
Mohd Salleh, Norlida Hanim, Faculty of Economics and Management National University of Malaysia (Malaysia)
Moko, Wahdiyat, Faculty of Economics and Business, University of Brawijaya, Malang City, Indonesia (Indonesia)
Muchayat, Imam
Muhidin, Sambas Ali, Universitas Islam Nusantara
Muhidin, Sambas Ali
Mujib, Miftachul, Universitas Dian Nuswantoro (Indonesia)
Mukhibad, Hasan, Universitas Negeri Semarang (Indonesia)
Mukhtar, Saparuddin, Faculty of Economics, Universitas Negeri Jakarta
Munawaroh, Madinatul
Munawaroh, Munawaroh, Universitas Negeri Jakarta (Indonesia)
Munir, Syahrul, Faculty of Economics, Universitas Negeri Malang
Murniawaty, Indri, Faculty of Economics, Universitas Negeri Semarang,
Murwani, Danardana
Murwani, Danardana, Universitas Negeri Malang (Indonesia)
Mussolikhah, Dian Tatim
Mustafa, Muthyah Ainunsary, Brawijaya University (Indonesia)
Mustafri, Alda, University of Indonesia (Indonesia)
Mutmainah, Siti
Nadip Putri, Dinar Tiara
Narmaditya, Bagus Shandy, Faculty of Economics and Business, Universitas Negeri Malang
Narmaditya, Bagus Shandy, Faculty of Economics, Universitas Negeri Malang (Indonesia)
Nasir, Mahyudin, Mataram University (Indonesia)
Nikmah, Uliyatun, Institut Teknologi Sepuluh Nopember
Ningrum, Linda Agustin, Universitas Negeri Malang (Indonesia)
Nisa’, Nynys Khoirun
Niswaty, Risma, Universitas Negeri Makasar (Indonesia)
Nizar, Mutia Attalia, Universitas Brawijaya (Indonesia)
Nora, Elfia
Novita, Indah
Novita Sari, Dwi, Education Administration Offices State University of Malang
Novitasari, Dewiana
Nur Cahyani, Fetri
Nur Rohmawati, Winda, Education of Commerce, Faculty of Economics, State University of Malang
Nurhayati, Fanny, Universitas Negeri Jakarta (Indonesia)
Nurkhin, Ahmad, Universitas Negeri Semarang (Indonesia)
Nurul Istanti, Lulu
Nuzula, Nila Firdausi, Brawijaya University (Indonesia)
Nyoman Suputra, I, Education Administration Offices State University of Malang
Ohno, Sachiko, Faculty of Economics and Business, Wako University (Japan)
Oknaryana, Oknaryana, Faculty of Economics, Universitas Negeri Padang (Indonesia)
Oktaviatul Janah, Wahyu
Pangaribuan, Christian Haposan, Sampoerna University (Indonesia)
Panjaitan, Roymon, Universitas Sains dan Teknologi Komputer (Indonesia)
Panjaitan, Roymon, Universitas Dian Nuswantoro (Indonesia)
Paru, Maria Prisila, Master of Science in Management Program, Faculty of Economics and Business, Universitas Padjadjaran (Indonesia)
Patmi Rahayu, Wening
Pebrina, Erni Taruli
Pertiwi, Imanda Firmantyas, IAIN salatiga
Poltak, Sinaga, Universitas Pelita Harapan (Indonesia)
Pongoh, Sophia, Faculty of Economics, State University of Manado
Prabandari, Sri Palupi, Faculty of Economics and Business, University of Brawijaya, Malang City, Indonesia (Indonesia)
Pradiani, Theresia, Graduate Program of Management, Institute of Technology and Business Asia Malang (Indonesia)
Prakoso, Albrian Fiky, Universitas Negeri Surabaya (Indonesia)
Pranatasari, Fransisca Desiana, Universitas Sanata Dharma Yogyakarta (Indonesia)
Pratama, Adietya Putra
Prati, Haning Novia
Pratikto, Heri, Department of Management, Faculty of Economics and Business, Universitas Negeri Malang, Indonesia (Indonesia)
Pratikto, Heri, Faculty of Economics, Universitas Negeri Malang (Indonesia)
Pratikto, Heri, Education Studies Program Office Administration Faculty of Economics, State University of Malang
Pratikto, Heri
Pratikto, Heri, Faculty of Economics and Business, Universitas Negeri Malang (Indonesia)
Pratiwi Wijaya, Oktaviani, Education Administration Offices State University of Malang
Prayitno, Putra Hilmi, Faculty of Education, Universiti Kebangsaan Malaysia (Malaysia)
Priscilla, Lysandra, Universitas Padjadjaran (Indonesia)

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