Machasin, Machasin, Universitas Riau
Maizar, Maizar, Universitas Ibnu Sina
Maradesa, Christony, Politeknik Negeri Manado
Marbun, Sondang Ni Bulan, Universitas Methodist Indonesia
Mas'amah, Siti, Universitas Buana Perjuangan Karawang
Mirnawati, Mirnawati, Universitas Mercu Buana Yogyakarta
Munandar, Eris, Ar-Risalah College of Islamic Economics
Musardi, Musardi, Pattimura University

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