Pangilinan, Von Carlo, <em>Malacampa, Camiling, Tarlac, Philippines</em>
Permebi, Adinda -, STIE YKPN
Prabawa, Andi Maulana, Nahdlatul Ulama University Sidoarjo
Pramestyaningrum, Ajeng Ajeng, <strong>Commerce Education Study Program, Faculty of Economics and Business, State </strong><strong>University of Malang</strong>
Prayogi, Andika Suryo, State University of Malang, Indonesia
Primandaru, Noormalita, STIE YKPN YOGYAKARTA
Primanto, Alfian Budi
Priyono, Achmad Agus, FEB Unisma
Pujianto, Wahyu Eko, Nahdlatul Ulama Sidoarjo University
Puti, Egidia Aisyah Elsa, <strong>C</strong><strong>ommerce Education Study Program, Faculty of Economics and </strong><strong>Business, State University of Malang</strong>
Putri, Clarisa Eriyanto, Universitas Trunojoyo Madura
Putrihadiningrum, Devika Cherly, Nahdlatul Ulama University Sidoarjo