Maharani, Husnunnida, Departemen Akuntansi, Universitas Internasional Semen Indonesia, Jl. Veteran, Gresik
Mahardini, Nikke Yusnita, Accounting Department, Faculty of Economics and Business, Universitas Serang Raya
Mahmudi, Mahmudi, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
Manginsela, Antonius, Electrical Engineering, Politeknik Negeri Manado
Manik, Tumpal, Accounting Department, Faculty of Economics, Universitas Maritim Raja Ali Haji
Manurung, Irma Dewi, Accounting Department, Faculty of Economics and Business, Universitas Serang Raya
Mariana, M, Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Surabaya
Marita, Widya Exsa, Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Surabaya
Maryanti, Eny, Accounting Department, Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo
Marzuki, Ismail, Fakultas Ekonomi Universitas Negeri Surabaya
Mas'ud, Imam, Accounting Department, Faculty of Economics and Business, Universitas Jember
Maulana, Ilham, Management Department, Faculty of Business and Economics, Universitas Trunojoyo Madura
Mayangsari, Sekar, Faculty of Economics and Business, Universitas Trisakti Jakarta
Meiranto, Wahyu, Universitas Diponegoro Semarang
Meutia, Inten, Accounting Department, Faculty of Economics, Universitas Sriwijaya
Mildawati, Titik, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Mimba, Ni Putu Sri Harta, Accounting Department, Faculty of Economics and Business, Universitas Udayana
Mingus, Matthew, School of Public Affairs and Administration, Western Michigan University
Mkparu, Ekene Trinity, Department of Banking Finance, Nnamdi Azikiwe University Awka
Muhammad, Erfan , Department of Accounting, Faculty of Economics and Business, Universitas Trunojoyo Madura
Murni, Sri, Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret
Musdholifah, Musdholifah, Universitas Negeri Surabaya