Laksana, Rio Dhani, Universitas Jenderal Soedirman (Indonesia)
Latif, Sahraman D Hadji, College of Business and Administration and Accountancy, Mindanao State University Philipines (Indonesia)
Latip, Malisah, Universiti Putra Malaysia (Malaysia)
Lawa, Nuraddeen Mohammed, Department of Economics, Yobe State University, Damaturu (Nigeria)
Lemiyana, Lemiyana, Raden Fatah State Islamic University Palembang (Indonesia)
Lestari, Damajanti Sri, Universitas Dr. Soetomo Surabaya (Indonesia)
Lidasan, Datu Mussolini Sinsuat, Ateneo De Davao University (Philippines)
Listyawati, Liling, Universitas Dr. Soetomo Surabaya (Indonesia)
Lubis, M Zaky Mubarak, Imam Bonjol State Islamic University (Indonesia)