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)
Rawi, Rawi, Universitas Swadaya Gunung Jati (Indonesia)
Richard, Yohanes James, Universitas Bunda Mulia (Indonesia)
Rofika, Rofika, Riau University (Indonesia)
Rusdi, Zainal, Universitas Muhammadiyah Surabaya

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