Bin Hameem, Muhammad Sharizul Ukasha, Universiti Sains Malaysia (Malaysia)
Bin Haron, Muhammad Zaki, Universiti Sains Malaysia (Malaysia)
Bin Hasly, Wafiq, Kolej Vokasional Batu Lanchang (Malaysia)
Bin Mohamad, Muhammad Saifulhaq, Universiti Sains Malaysia (Malaysia)
Bin Mohd Farid, Muhammad Aiman, Universiti Sains Malaysia (Malaysia)
Bin Mohd Johari, Muhammad Ezzat Wafiy, Universiti Sains Malaysia (Malaysia)
Bin Mohd Nasruddin, Muhammad Muaz, Universiti Sains Malaysia (Malaysia)
Bin Nasharudin, Muhammad Izham, Universiti Sains Malaysia (Malaysia)
Bin Zulkafli, Ahmad Zulfahmi, Universiti Sains Malaysia (Malaysia)
Binawanputra, Septio Adjie, Universitas Binus Nusantara
Binti Al-Rifae, Ramizah Fatimah, Kolej Vokasional Batu Lanchang (Malaysia)
Binti Hamizan, Puteri Balqis, Universiti Sains Malaysia (Malaysia)
Binti Mohamad Hussa, Nur Syawaltul Aisyah, Kolej Vokasional Batu Lanchang (Malaysia)
Binti Wan Musa, Wan Nurin Afrina, Kolej Vokasional Batu Lanchang (Malaysia)
Bobeldijk, Jeroen, University of Groningen (Netherlands)
Boentoro, Sinta, Atma Jaya Catholic University of Indonesia, Jakarta, Indonesia (Indonesia)
Brigitta, Michelle Yoanna Franscisca, Universitas Pembangunan Nasional "Veteran" Yogyakarta (Indonesia)
Buamonabot, Irfandi, Faculty of Economics and Business Universitas Khairun (Indonesia)
Buamonabot, Irfandi, Faculty of Economics and Business, Universitas Khairun (Indonesia)
Budhi Irawan, Cahya, STIE Jaya Negara Tamansiswa Malang, Indonesia
Budhi Irawan, Cahya, STIE Jaya Negara Tamansiswa Malang
Budi, Agus Setia, University of Muhammadiyah Malang, Indonesia (Indonesia)
Budiarso, Novi Swandari, Universitas Sam Ratulangi (Indonesia)
Budijono, Agung Prijo, State University of Surabaya (Indonesia)
Bun Tien, Chin Na a/p, University Sains Malaysia (Malaysia)

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