Lastiati, Anies, Universitas Trilogi (Indonesia)
Layyinaturrobaniyah, Layyinaturrobaniyah, Universitas Padjadjaran (Indonesia)
Lestary, Sizka Rismaningsih, Magister Akuntansi (Indonesia)
Liana, Siska, Padjadjaran University
Linda, Linda, Universitas Islam Nusantara (Indonesia)
Listyorini, Inon, University of Technology Yogyakarta, Yogyakarta, Indonesia (Indonesia)
Lokamandala, Muhammad Arya, Universitas Padjadjaran (Indonesia)
Lumbantoruan, Dwi Lauran
Lutfitasari, Alya
Luthfiyanti, Nur Khalizah, Universitas Trilogi (Indonesia)

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