Maarif, Syamsul, Sekolah Bisnis, Institut Pertanian Bogor (Indonesia)
Mardisentosa, Bambang, Universitas Islam Syekh-Yusuf (Indonesia)
Mardiyono, Aris
Mariana, Shinta Didin Hari, Universitas Muhammadiyah Sidoarjo (Indonesia)
Marsasi, Endy Gunanto, Universitas Islam Indonesia (Indonesia)
Maryono, Maryono, Economics and Business Faculty Stikubank University (Indonesia)
Maskudi, Karsiati
Mayayogini, Ni Made Crivanty, Universitas Pelita Harapan
Memah, Herke Francien Vernando
Miskiyah, Neneng, Polytechnic of Sriwijaya (Indonesia)
Moehaditoyo, Srie Hartutie, MM FE Universitas 17 Agustus, Surabaya (Indonesia)
Mufidah, Nailul, Universitas Islam Negeri Maulana Malik Ibrahim Malang (Indonesia)
Murhadi, Werner Ria, Universitas Surabaya (Indonesia)
Murharsito, Murharsito, Universitas Islam Nahdlatul Ulama’ (UNISNU) Jepara (Indonesia)
Murharsito, Murharsito
Muslichah, Muslichah, STIE Malangkucecwara
Musprihadi, Ribut
Mutmainah, Kurniawati

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