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., Mutamimah, Universitas Islam Sultan Agung, Semarang
., N. Purnomolastu, Politeknik Ubaya, Universitas Surabaya
., Nasrulloh, Institut Agama Islam Darussalam (IAID)
., NurSyuhadaRahimi, Universiti Utara Malaysia
., Poerwanto, Universitas W.R Supratman Surabaya
., Poerwanto, Universitas WR. Supratman Surabaya
., R. Adisetiawan, Universitas Batanghari
., Rusdan, faculty of Economics and Business, the University of Mataram, Lombok (Indonesia)
., Soenarmi
., Sriyono, Universitas Surabaya (Indonesia)
., Suhendro
., Sulaimiah, faculty of Economics and Business, the University of Mataram, Lombok (Indonesia)
., Sulhaini, Faculty of Economics, Mataram University
., Sulhaini, Department of Management faculty of Econmics and Business University of Mataram (Indonesia)
., Sulhaini, University of Mataram
., Sumani, Universitas Katolik Indonesia Atma Jaya
., Supatmi, Satya Wacana Christian University
., Suyanto, Universitas Surabaya
., Suyanto, Universitas Surabaya Indonesia
., Tamjuddin, Universitas Terbuka
., Tunayah, Universitas WR. Supratman Surabaya
., Widiyanto, Universitas Negeri Semarang
., Wufron (Indonesia)
., Yusieni, Faculty of Business and Economics. Universitas Surabaya, Indonesia
., Yusuf, Economic and Bussines Faculty, Halu Oleo University

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