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Dai, Sri Indriyani S Dai
Dewantara, Alif, Economics Development Department, Faculty of Economics and Business, Universitas Merdeka Malang, Indonesia
Dewantara, Alif, Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang
Dewi, Any Rustia, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang

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