Miranda, Agustinus. W, Universitas Pancasila (Indonesia)
Mita Ekariani, Ni Wayan, Universitas Mahasaraswati Denpasar (Indonesia)
Mitang, Claudia Kristina Dwinovianti, Sanata Dharma University (Indonesia)
Mitariani, Ni Wayan Eka, Universitas Mahasaraswati Denpasar (Indonesia)
Moejiono, Moejiono, Politeknik Pelayaran Surabaya, Surabaya, Indonesia (Indonesia)
Moelya, Dianti, Universitas Islam Bandung (Indonesia)
Mohammad, Ali, Universitas Ichsan Gorontalo (Indonesia)
Mohan, Mohan Dass, Academies Australasia Polytechnic (Australia)
Mohd Fauzi, Farah Irdina Binti, Universiti Sains Malaysia (Malaysia)
Mohd Shafiai, Muhammad Hakimi, Universiti Kebangsaan Malaysia (Malaysia)
Mohyi, Achmad, Universitas Muhammadiyah Malang (Indonesia)
Mollet, Genoveva Chatleen C., Universitas Cenderawasih, Indonesia (Indonesia)
Mollet, Julius Ary, Universitas Cenderawasih, Indonesia (Indonesia)
Morales, Mary Rose, Holy Name University (Philippines)
Mosqueda, Lyzel, Holy Name University (Philippines)
Motoda, Novita Paramita, Faculty Economics, Universitas Negeri Manado (Indonesia)
MP, M. Salindeho, Faculty Economics, Universitas Negeri Manado (Indonesia)
Mubaroq, Husni, Narotama University, Indonesia (Indonesia)
Mubarrok, Muhammad Khusni, Narotama University, Indonesia (Indonesia)
Muchina, Stephen, Karatina University (Kenya)
Mudassir, Annisa Fitriah, Faculty of Economics and Business, Cenderawasih University, Jayapura, Papua Province, Indonesia (Indonesia)
Muhammad, Maulana
Muhammad, Nurdin I, Khairun University (Indonesia)
Mukaromah, Alviccenia Lailatul, Mahasaraswati University Denpasar (Indonesia)
Muliahati, Komang Ayu

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