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Lailiyah, Nita Ilmiyatul, Institut Teknologi Sains dan Kesehatan Sugeng Hartono
Langitan, Jentelino Silvester, Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Kalbat
Larasati, Meita, Universitas Muhammadiyah Prof. Dr. Hamka
Lasfeto, Deddy Barnabas, Politeknik Negeri Kupang
Lenggogeni, Sari, Economics and Business Faculty, Andalas University
Lenggogeni, Sari, Universitas Andalas
Lestari, Tri Putri, Independent Researcher
Lestari, Yuni Indah , Independent Researcher
Lita, Ratni Prima, Fakultas Ekonomi dan Bisnis, Universitas Andalas
Lombogia, Jennifer Valerie Carolinska, Universitas Pelita Harapan Medan
Lowrenza, Dhyana, Universitas Putra Indonesia YPTK Padang
Lubis, M. Zaky Mubarak, Universitas Islam Negeri Imam Bonjol Padang
Lucia, Roosalina Hera, Fakultas Pariwisata, Universitas Katolik De La Salle Manado
Lukito, Hendra, Master of Management, Faculty of Economics and Business, Universitas Andalas, Padang, Indonesia
Lukito, Hendra, Universitas Andalas
Lukman, Syukri, Master of Management, Faculty of Economics and Business, Universitas Andalas, Padang, Indonesia
Lukman, Syukri, Universitas Andalas
Lule, Benny, Fakultas Ekonomi dan Bisnis, Universitas Klabat
Lusiana, L, Universitas Putra Indonesia YPTK Padang

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