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
Lisnawati, Lisnawati, Universitas Pendidikan Indonesia (Indonesia)
Listiyanto, Hery Arif, Directorate General of Budget, Ministry of Finance of the Republic of Indonesia (Indonesia)
Lizein, Baandaalr, Universitas Pendidikan Indonesia (Indonesia)

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