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Lantowa, Felmi D., Universitas Muhammadiyah Gorontalo
Latifah, Eny
Latifah, Lyna, Economic Education Department, Universitas Negeri Semarang
Latifah, Sri Wahjuni, Universitas Muhammadiyah Malang
Lena, Nur May, Universitas Muhammadiyah Palembang
Lewenussa, Ramli, Faculty of Economics, Universitas Muhammadiyah Sorong
Lokantara, I Gede Wyana, Universitas Terbuka