Ladini, Urwawuska, UIN Sulthan Thaha Saifuddin Jambi
Laila, Nisful, Faculty of Economic and Business, Airlangga University
Latifah, Halim Pandu, UIN Sunan Kalijaga
Lessy, Zulkipli, Pascasarjana, UIN Sunan Kalijaga Yogyakarta
Lestari, Dini Maulana, Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga Yogyakarta
Lestari, Nimas Dewi, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Lima, Fabiano Guasti, Universidade de São Paulo
Lima, Milena Moscardini Nabelice Guasti, USP ESALQ, Brazil
Listiana, Lisa, Waqf Center for Indonesian Development and Studies (WaCIDS), Program Pascasarjana Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, Indonesia
Listiyorini, Inon, Department of Accounting, University of Technology Yogyakarta, Indonesia
Listyorini, Inon, Faculty of Business and Information Technology, University of Technology Yogyakarta
Listyorini, Inon, Universitas Teknologi Yogyakarta, Universitas Sebelas Maret
Loang, Ooi Kok, City Graduate School, City University Malaysia, Malaysia
Lubis, Syauqi Ghufran, UIN Sunan Kalijaga
Luqmanulhakim, Luqmanulhakim, Universitas Ibnu Khaldun Bogor
Lusiani, Fidya, UIN Sunan Kalijaga Yogyakarta