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Setiyowati, Supami Wahyu, Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
Setyawati, Aswanti, Magister of Transportation Management, Postgraduate Directorate, Trisakti Institute of Transportation and Logistics, Indonesia
Setyowati, Supami Wahyu, Universitas PGRI Kanjuruhan Malang, Indonesia
Shinta, Seftya Dwi, Universitas Prof Dr Hazairin, SH, Indonesia
Siagian, Boy Daniel, Program Magister Akuntansi, Fakultas Bisnis, Universitas Kristen Maranatha
Siagian, Valentine, Program Studi Akuntansi, Fakultas Ekonomi, Universitas Advent Indonesia
Siagian, Valentine, Universitas Advent Indonesia
Singgih, Mohamad Nur, Universitas Merdeka Malang, Indonesia
Singh, Sanju Khuma Singh, Department of Management, Economic and Business Faculty, Universitas Airlangga
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