Badollahi, Ismail, Universitas Muhammadiyah Makassar (Indonesia)
Badriyah, Nurul, universitas islam lamongan (Indonesia)
Bawono, Suryaning, STIE Jaya Negara Tamansiswa Malang (Indonesia)
Bili, Maria Gradiana, Widya Mandira Catholic University (Indonesia)
Bimantoro, Reynaldo
bin Awang Idris, Mohd Anuar, Universiti Tenaga Nasional Malaysia
bin Surbaini, Khairul Nizam, Universiti Tenaga Nasional Malaysia
Bodroastuti, Tri, Economic Science, Widya Manggala
Boediprasetya, Agoestiana, Universitas Widyatama
Brahmasari, Ida Ayu, Universitas 17 Agustus 1945 Surabaya
Budi, Andy Susilo Lukito, Atma Jaya Catholic University
Budi, Andy Susilo Lukito, Faculty of Economics, Atma Jaya Catholic University of Indonesia
Budiono, Tri Asih, Binus University

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