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Ladiqi, Suyatno, Universiti Sultan Zainal Abidin [UniSZA] (Malaysia)
Lai, Kah Huey, Universiti Sains Malaysia (Malaysia)
Lai, Yung Wei, Universiti Sains Malaysia (Malaysia)
Laksono, Andi, State University of Malang (Indonesia)
Lase, Maria Inggried Soinia, Accounting Department, Faculty of Economic and Business, Universitas Brawijaya (Indonesia)
Latief, Nur Fitry, Manado State Islamic Institute (Indonesia)
Latif, Aliya Nafisa Mohd, Universiti Sains Malaysia (Malaysia)
Latifah, Ita, Majalengka University, Jl. K.H. Abdul Halim No 103, Majalengka, West Java 45418, Indonesia (Indonesia)
Laturette, Kazia, Universitas Ciputra Surabaya (Indonesia)
Laturette, Kazia, Ciputra University Surabaya (Indonesia)

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