Marwan, Marwan, Khairun University (Indonesia)
Maryati, Dewi, Master of Accounting Program, School of Accounting, Bina Nusantara University (Indonesia)
Masatip, Anwari, Politeknik Pariwisata NHI Bandung (Indonesia)
Massie, James, Sam Ratulangi University (Indonesia)
Masud, Anis Anshari, Faculty of Economics, Universitas Sulawesi Barat (Indonesia)
Mathea, Nessa, Atma Jaya Catholic University of Indonesia (Indonesia)
Mathil, Alshammari, Universiti Sains Malaysia (Malaysia)
Maulana, Muhammad Farhan, Accounting Departement,UPN Veteran Yogyakarta (Indonesia)
Maurya, Dr. Alka, Amity University (India)
Maya, Maya, Faculty Economics, Universitas Negeri Manado (Indonesia)
Mayangsari, Sekar, Universitas Trisakti (Indonesia)
Mcmahon, Brian M., Oakton community, USA (United States)
Mei Liana, Tri Melda, Universitas HKBP Nommensen (Indonesia)
Meirani, Nadia, Universitas Padjajaran (Indonesia)
Mengga, Ericson, Universitas Negeri Manado (Indonesia)
Mengjiao, Liu, University Sains Malaysia (Malaysia)
Merawati, Luh Komang, Universitas Mahasaraswati Denpasar (Indonesia)
Meyers, Katherine, Oakton Community College, USA (United States)
Min, Chen Shi, Universiti Sains Malaysia (Malaysia)
Minggus, Tommy, Narotama University (Indonesia)
Miranda, Agustinus. W, Universitas Pancasila (Indonesia)
Mita Ekariani, Ni Wayan, Universitas Mahasaraswati Denpasar (Indonesia)
Mitang, Claudia Kristina Dwinovianti, Sanata Dharma University (Indonesia)
Mitariani, Ni Wayan Eka, Universitas Mahasaraswati Denpasar (Indonesia)
Moejiono, Moejiono, Politeknik Pelayaran Surabaya, Surabaya, Indonesia (Indonesia)

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