Bamumin, Najla
Basalamah, Muhammad Ridwan, Universitas Islam Malang (Indonesia)
Basrija, Andre, Ernst and Young Indonesia (Indonesia)
Batara, Gamal, Universitas Syiah Kuala (Indonesia)
Bede, Djoemarma, Padjadjaran University (Indonesia)
Bella, Muhammad Ikhsan, Universitas Padjadjaran (Indonesia)

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