Astuti, Rini, Universitas Islam Kadiri Kediri
Astuti, Tita Boedi, STIE Malangkucecwara
Astuti, Widhy Tri
Auriza, Moh. Zeylo, Universitas Tadulako
Az Zahrah, Ulfah Syu'latul, University of Muhammadiyah Malang
‏‏‎Lindrawati, Lindrawati, Accounting Department, Widya Mandala Catholic University

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