P.Sirappa, Marthen
Pambuko, Zulfikar Bagus , Universitas Muhamadiyah Magelang
Pirnazarov, Gulom Farhodovich , Tashkent state transport university
Prabowo, Fajar Sidiq Adi , School of Economics and Business, Telkom University
Prasetyo, Tri Utomo , Institute of Management Science YKPN
Prastuti, Endang , Universitas Nahdlatul Ulama Surabaya
Primasari, Niken Savitri , Universitas Nahdlatul Ulama Surabaya
Probowati, Yusti , University of Surabaya
Pudjirahardjo, Widodo J., University of Surabaya
Purnomo, Agung , Bina Nusantara University
Purnomo, Rio Dwi , School of Economics and Business, Telkom University
Purwanti, Nunik , Universitas Nahdlatul Ulama Surabaya
Purwanto, Iwan , Universitas Trisakti
Purwanto, Purwanto, STAI Al-Husain
Purwati, Tati , Faculty of Economics, Garut University
Puspitarini, Ikke Yuliani Dhian , Universitas Nusantara PGRI Kediri
Putra, Riyan Sisiawan , Universitas Nahdlatul Ulama Surabaya
Putri, Rahmadaniar Aditya , Universitas Nahdlatul Ulama Surabaya

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