Machfudz, Masyhuri, University of Islam Malang (UNISMA) (Indonesia)
Maesaroh, Eka Siti
Maesaroh, Eka Siti, University of Brawijaya (Indonesia)
Magbanua, Clarissa Reyes, College of Commerce and Business Administration University of Santo Tomas, Manila, Philippines (Philippines)
Mahardika, Maulana Rafi, Universitas Islam Indonesia (Indonesia)
Mahendra, Mahesh, Universitas Islam Indonesia (Indonesia)
Mandey, Nancy Henrietta Jessamine, Politeknik Negeri Manado (Indonesia)
Manurung, Rahel Novianti, Universitas Pelita Harapan, Tangerang, Indonesia (Indonesia)
Mardiana, Mardiana, UIN Maulana Malik Ibrahim Malang (Indonesia)
Mardiana, Mardiana, Islamic State Univercity of Maulana Malik Ibrahim Malang (Indonesia)
Mardiana, Mardiana, Maulana Malik Ibrahim State Islamic University (Indonesia)
Maria, Hesti, Universitas Pelita Harapan (Indonesia)
Marissa, Sahda, Universitas Islam Negeri Maulana Malik Ibrahim Malang (Indonesia)
Marsasi, Endy Gunanto, Universitas Islam Indonesia (Indonesia)
Mas, Nasharuddin, Faculty of Economics, University of Widyagama Malang, Indonesia (Indonesia)
Mas, Nasharuddin, Widyagama University, Malang (Indonesia)
Mas'ud, Muchlis H., University of Widyagama Malang (Indonesia)
Matjuri, Matjuri, Accounting Department, State Polytechnic of Samarinda (Indonesia)
Megasyara, Ira, Universitas Muhammadiyah Lamongan (Indonesia)
Meilani, Cahya Palupi, Universitas Pelita Harapan (Indonesia)

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