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L
Lasdi, Lodovicus
Latif, Ahmed Razman Abdul
leniwati, Driana, Muhammadiyah Malang University
Lestari, Ade Rika, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Politeknik Negeri Batam
Lestari, Susi, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta
Lovita, Lovita, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
Ludigdo, Unti, Brawijaya University
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