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Lenas, Meldilianus Nabas J., STIM LPI Makassar (Indonesia)
Lim, Jesson, Management, Batam International University (Indonesia)
Lisdayanti, Lisdayanti, Universitas Muhammadiyah Makassar (Indonesia)
Lorenza, Lora, IAIN Salatiga (Indonesia)
Lukman, Lukman, Ekonomi, Universitas Andalas (Indonesia)
Lukman, Lukman, Faculty of Economics and Business, Andalas Payakumbuh University, Indonesia (Indonesia)
Lutfi Mustofa, Muammar Taufiqi, IAIN Salatiga (Indonesia)
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