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Hartono, Arif, Fakultas ekonomi Universitas Muhammadiyah Ponorogo
Haryanto, Sugeng, Universitas Merdeka Malang
Haryanto, Sugeng, Program D3 Keuangan dan Perbankan Universitas Merdeka Malang
Herlan, Herlan, Universitas Pancasila Jakarta

    




AFRE (Accounting and Financial Review)
Postgraduate University of Merdeka Malang




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