Maarif, Syamsul, Sekolah Bisnis, Institut Pertanian Bogor (Indonesia)
Mardiyono, Aris
Mariana, Shinta Didin Hari, Universitas Muhammadiyah Sidoarjo (Indonesia)
Maryono, Maryono, Economics and Business Faculty Stikubank University (Indonesia)
Maskudi, Karsiati
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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