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Baroroh, Izna, Progdi Akuntansi - Universitas Dian Nuswantoro (Indonesia)
Baroroh, Izna, Prodi Akuntansi Universitas Dian Nuswantoro (Indonesia)
Basmar, Nur Azizah, STIEM Bongaya Makassar (Indonesia)
Bustam, Bustam, STIEM Bongaya Makassar (Indonesia)

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