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Ubwarin, Katherine Handayani, Accounting Department, Jenderal Soedirman University (Indonesia)
Ulfa, Ice Maria, Brawijaya University (Indonesia)
Ulfa, Ulfa, Universitas Mercu Buana (Indonesia)
Untoro, Wisnu, Universitas Sebelas Maret (Indonesia)
Untoro, Wisnu, Universitas Sebelas Maret Surakarta (Indonesia)
Unwanullah, Arif, UNIROW Tuban, Indonesia (Indonesia)
Utama, Agung, Universitas Negeri Yogyakarta (Indonesia)
Utama, Made Suyana, Univesitas Udayana (Indonesia)
Utama, Sendy Cipta, Universitas Brawijaya (Indonesia)
Utami, Diah Ayu, Universitas Indonesia (Indonesia)
Utari, Fiarika Dwi, Universitas Negeri Yogyakarta (Indonesia)

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