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Lesi, Hertati , Departement of Accounting, STIE Rahmaniyah – Indonesia
Lestari, Ika Muji, Institut Ilmu Sosial dan Manajemen STIAMI
Lestari, Tri Utami, Telkom University
Lubis, Arief Wibisono, University of Indonesia
Lusiana, Herlina , Management Study Program, Faculty of Economics Kalimantan Islamic University Muhammad Arsyad Al Banjari Banjarmasin, Indonesia
Lysandra, Shanti, Sekolah Pascasarjana Universitas Pancasila

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