Kurniadi, Annabella Claudia, Universitas Ciputra
Kurniawan, Muhammad, Faculty of Islamic Economics and Business, State Islamic University Raden Intan, Lampung, Indonesia
Kusmayana, Wida, Universitas Airlangga
Kusuma, A.A. G Agung Artha, Universitas Udayana
Kusuma Putra, Bagus Nyoman, Universitas Mahasaraswati Denpasar
Kusumawijaya, Ida Ketut, Triatma Mulya University
Lantara, I Wayan Nuka
Lattu, Arny, Universitas Nusa Putra
Leatemia, Ester D.
Lestari, Putu Vivi
Limanto, Meilky, -
Luh Gede Sri, Artini
Luqyana, Ikbar
Made Rusmala, Dewi
Madyan, Muhammad, Universitas Airlangga
Mahadwartha, Putu Anom, Surabaya University
Mahayasa, I Gede Aryana, Fakultas Ekonomi Universitas Hindu Indonesia
Mahendra Dj, Alfredo, Fakultas Ekonomi, Universitas Udayana
Mahyudi, Andry, School of Business and Economics, Universitas Prasetiya Mulya, Indonesia
Mahyuni, Luh Putu, National University of Education
Mahyuni, Luh Putu, Universitas Pendidikan Nasional
Mais, Rimi Gusliana, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Mandala Putra, Made Gede Arya
Margaretha, Yolla, Kristen Maranatha University
Marsudi, Erlinda Dwi Cahyani, Undiknas Graduate School

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