Rahmadi, Zara Tania, Sekolah Tinggi Ilmu Ekonomi Galileo Batam-Indonesia (Indonesia)
Rambe, Hikma Gustiana, Universitas Cendekia Abditama
Ratnasari, Gusti Ayu Indah, PKN STAN
Ratnasari, Gusti Ayu Indah, Polytechnic of State Finance STAN (Indonesia)
Richard, Yohanes James, Universitas Bunda Mulia (Indonesia)
Rusdi, Zainal, Universitas Muhammadiyah Surabaya

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