pana, valen, STIE Widya Wiwaha, Yogyakarta (Indonesia)
Paulus, Sem, Universitas Riau (Indonesia)
Pietoyo, Herlinda, Universitas Atma Jaya Makassar (Indonesia)
Polontalo, Daffa Hamzah, Jakarta State University (Indonesia)
Pradana, Arta, Universitas Muhammadiyah Palembang (Indonesia)
Pradana, Fahrul Adhitya
Prasetyo N.W, Agung Muhammadiyah (Indonesia)
Pratiwi, Nia
Prihatni, Rida, Universitas Negeri Jakarta (Indonesia)
Purbaningrum, Dini Gandini, Universitas Muhammadiyah Jakarta
Purwani, Fenny, Universitas Islam negeri Raden Fatah Palembang (Indonesia)
Purwanti, Desi, Universitas Dian Nuswantoro Semarang (Indonesia)
Puspasari, Lia, Politeknik STIA LAN Jakarta / Jakarta National Institute for Public Administration (NIPA) (Indonesia)
Putri, Farisa Rizky, USK
Putri, Fauziah Nirmala, University of Wiraraja (Indonesia)
Putri, Rani Gesta, Departement Of Accounting, Faculty of Economic and Business Malikussaleh University (Indonesia)

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