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Laras, Titi, Master of Management, Faculty of Economics, Universitas Janabadra, Special Region of Yogyakarta (Indonesia)
Latifah, Sri Wahjuni, Universitas Muhammadiyah Malang (Indonesia)
Latuconsina, Yudhy Muhtar, Prodi Akuntansi Universitas Darussalam, Ambon (Indonesia)
Lawita, Nadia Faturrahmi, Management Accounting, Department of Business Management, Politeknik Negeri Batam, Riau Islands (Indonesia)
Lawrence, Babatunde, School of Accounting, Economics and Finance, University of KwaZulu-Natal (South Africa)
Leniwati, Driana, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, East Java (Indonesia)
Lestari, Dini, School of Business and Management, Institut Teknologi Bandung, West Java (Indonesia)
Limijaya, Amelia, Universitas Katolik Parahyangan (Indonesia)
Lipunga, Andrew Munthopa, Department of Accountancy and Finance, Malawi University of Business and Economic Sciences (Malawi)
Listyorini, Inon, Universitas Teknologi Yogyakarta (Indonesia)
Luayyi, Sri, Department of Accounting, Faculty of Economics, Universitas Islam Kadiri, East Java (Indonesia)
Lucin, Sandra Trianadewi, Department of Accounting, Faculty of Economics and Business, Padjadjaran University, West Java (Indonesia)
Lukman, Lukman, Faculty of Economics and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta, Banten (Indonesia)
Lutfiani, Asri Pangestika, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Pekajangan Pekalongan, Central Java (Indonesia)
Lutviana, Ika, Department of Accounting, Faculty of Economic and Business, Universitas Riau, Riau (Indonesia)
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