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Cahyani, Andrea Yuliana, Program Studi Ilmu Ekonomi dan Studi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Halu Oleo (Indonesia)
Christanty, Lany, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Magelang (Indonesia)
Churrohmah, Mifta, Program Studi Manajemen, Fakultas Ekonomi, Universitas Muhammadiyah Semarang
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