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Laila, Nuralfi Nazmi, UIN Syarif Hidayatullah Jakarta (Indonesia)
Laitupa, Muhammad Fadila, Department of Accounting, Faculty of Economics and Business, Pattimura University (Indonesia)
Lanin, Dasman, Magister of Public Administration, Faculty of Social Science, Universitas Negeri Padang (Indonesia)
Larasati, Yuniar Galuh, Universitas Gadjah Mada (Indonesia)
Lavides, Maria Margarita R, University of the Philippines (Philippines)
Lee, Cheng-Wen, Chung Yuan Christian University, College of Business, Taiwan, Republic of China (Taiwan, Province of China)
Lestari, Julita, Universitas Islam Negeri Imam Bonjol Padang (Indonesia)
Lewaherilla, Novalien Carolina, Department of Management, Faculty of Economics and Business, Pattimura University (Indonesia)
Lima, Azizun Nahar, Department of Development studies, University of Dhaka (Bangladesh)

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