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Ulfah, Ika Farida, Fakultas ekonomi Universitas Muhammadiyah Ponorogo (Indonesia)
Utami, Astri Dian, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana (Indonesia)
Utami, Gusti Made Widya, Universitas Katolik Parahyangan (Indonesia)
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