Machdar, Nera Marinda, Bhayangkara Jakarta Raya University (Indonesia)
Machmud, Rizan, Universitas Negeri Gorontalo (Indonesia)
Maesaroh, Imas, Universitas Terbuka (Indonesia)
Mahendra, Dennis, Ma Chung University (Indonesia)
Malabarbas, Gerald Talahiban, University of Antique (Philippines)
Maladi, Muhammad, STIEI Banjarmasin (Indonesia)
Malik, Nazaruddin, University of Muhammadiyah Malang, Indonesia (Indonesia)
Mallorca, Elma Lim, De La Salle University- Dasmarinas (Philippines)
Mamuaya, Nova Christian, Universitas Negeri Manado (Indonesia)
Manansala, Leo Delaric, De La Salle University- Dasmarinas (Philippines)
Mandey, Silvya L., Universitas Sam Ratulangi Manado (Indonesia)
Mane, Gandhar, Vivekanand Education Society's College of Arts, Science and Commerce (India)
Mangantar, Maryam, Universitas Sam Ratulangi
Manurung, Adler Haymans, Bhayangkara Jakarta Raya University (Indonesia)
Maramis, Joubert B., Universitas Negeri Gorontalo (Indonesia)
Maramis, Ronny A., Sam Ratulangi University
Marbun, Nursabilla, UPN Veteran Yogyakarta (Indonesia)
Marcel, Marcel, Ma Chung University (Indonesia)
Marcos, Evania Liana, Ma Chung University (Indonesia)
Mareni, Ni Ketut, Bali Tourism Polytechnic (Indonesia)
Maria, Maya, Universitas Terbuka (Indonesia)
Marlita, Devi, Trisakti Institute of Transportation and Logistics (Indonesia)
Martadiani, Anak Agung Media, Warmadewa University, Bali, Indonesia (Indonesia)
Marwan, Marwan, Khairun University (Indonesia)
Maryati, Dewi, Master of Accounting Program, School of Accounting, Bina Nusantara University (Indonesia)

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