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R
Rumiyati, Rumiyati, Universitas Gadjah Mada
S
safkaur, Otniel , Departement of Accounting, STIE Rahmaniyah – Indonesia
Safkaur, Otniel , Department of Accounting, Universitas Cendrawasih-Indonesia
Safkaur, Otniel , Department of Accounting, University Cendrawasih Papua, Indonesia,
Safkaur, Otniel, Department of Accounting, Universitas Cendrawasih-Indonesia
Salatnaya, L. H. Almira, Muhammadiyah high school of economics in Tuban
Salleh, Fauzilah , Universiti Sultan Zainal Abidin
Salman, Kautsar Riza, University of Hayam Wuruk Perbanas
Saluy, Ahmad Badawi, Mercu Buana University
Sanni, Mubaraq, Kwara State University
Saputra, Novi Chandra
Sari, Gema Ika, Universitas Bina Bangsa
Sari, Putri, Universitas Swadaya Gunung Jati
Sari, Yeni Priatna, Politeknik Harapan Bersama
Sarwani, Sarwani, Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
Satria, Hendy
Satrio, Muhammad Alif Bimo , Bengkulu University
Satwika, I Gusti Agung Raka Putra , Universitas Jakarta
Sayuthi, Sayuthi, University Syiah Kuala Banda Aceh
Schutte, Danie , North-West University
Selvi, Selvi, Institut Ilmu Sosial dan Manajemen STIAMI
Septiani, Kamelia, Politeknik Negeri Lampung
Septiani, Tika, Universitas Swadaya Gunung Jati
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