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O

Okine, Abraham Nii Adu, Accra Institute of Technology
Okine (Rev), Abraham, Accra Institute of Technology
Oktavia, Reni, University of Lampung
Oktaviana, Dea , University of Bandar Lampung
Oktyawati, Dianila, Universitas Gadjah Mada
Olumoh, Yusuf Alabi, Kwara State University
Opoku Frimpong, Bernard, Offinso College of Education
Orekan, Atinuke, Bells University of Technology
Orekan, Atinuke Adibempe, Bells University of Technology
Oyasor, Emmanuel Imuede, Walter Sisulu University

P

Pakpahan, Yunita, Universitas Quality Berastagi
Paminto, Ardi, Universitas Mulawarman
Pandoyo, Pandoyo, Institut Ilmu Sosial dan Manajemen STIAMI
Pandoyo, Pandoyo, STIE Bussiness Development and Management, Jakarta
Pangaribuan, Hisar, Universitas Advent Indonesia
Paramita, V. Santi Paramita, University of Jenderal Achmad Yani Cimahi
Paramitalaksmi, Ratri, Accounting Department, Faculty of Economy, Universitas Mercu Buana
Parihah, Nurul, Universitas Swadaya Gunung Jati
Parlina, Nurhana Dhea, Swadaya Gunung Jati University
Pascal, Emilio, Politeknik Keuangan Negara STAN
Patma, Kurniawan, Universitas Cenderawasih
Pattiasina, Victor, Universitas Yapis Papua
Permatasari, Mira , Institut Ilmu Sosial dan Manajemen STIAMI
Pertiwi, Husna Putri, Universitas Terbuka
Phesa, Masibulele, University of KwaZulu Natal

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