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Rofiyanti, Eka, Institut Ilmu Sosial dan Manajemen STIAMI
Rorimpandey, Joel, Universitas Advent Indonesia
Rosadi, Samsul, UIN Raden Mas Said Surakarta
Rosalina, Eka
Rose, Eva Safina , Politeknik Negeri Semarang
Roy, Juliansyah, Universitas Mulawarman
Rudianto, Dudi, Universitas Bakrie
Rulandari, Novianita , Institut Ilmu Sosial dan Manajemen STIAMI
Rulandari, Novianita , STIAMI Institute of Social Sciences and Management
Rulandari, Novianita,
Rumiyati, Rumiyati, Mercu Buana University Jakarta-Indonesia
Rumiyati, Rumiyati, Universitas Gadjah Mada
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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
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