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Darma, Nasya Saniyah, Department of Accounting, Faculty of Economics, Andalas University (Indonesia)
Daromes, Fransiskus Eduardus, Universitas Atma Jaya Makassar (Indonesia)
Dewayanto, Totok, Diponegoro University
Dewinta, Berliana Anggun, Fakultas Ekonomi dan Bisnis Universitas Indonesia (Indonesia)
Diyanto, Volta, Fakultas Ekonomi, Universitas Riau, Indonesia
Djamhuri, Ali, Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Indonesia Jl. MT. Haryono 165 Malang 65145 (Indonesia)
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