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., N. Purnomolastu, Politeknik Ubaya, Universitas Surabaya
., Nasrulloh, Institut Agama Islam Darussalam (IAID)
., NurSyuhadaRahimi, Universiti Utara Malaysia
., Poerwanto, Universitas WR. Supratman Surabaya
., Poerwanto, Universitas W.R 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, University of Mataram
., Sulhaini, Department of Management faculty of Econmics and Business University of Mataram (Indonesia)
., Sumani, Universitas Katolik Indonesia Atma Jaya
., Supatmi, Satya Wacana Christian University
., Suyanto, Universitas Surabaya Indonesia
., Suyanto, Universitas Surabaya
., 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 Business Faculty, Halu Oleo University of Kendari
., Yusuf, Economic and Bussines Faculty, Halu Oleo University

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