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Bernadus, Yohanes Andri Putranto, Program Studi Akuntansi Fakultas Bisnis dan Akuntansi, Universitas Katolik Musi Charitas, Palembang, Indonesia
Bharata, Risma Wira, Universitas Tidar (Indonesia)
Bhudiyanti, Khopifa, Universitas Negeri Semarang (Indonesia)
Binary, Javanti, Universitas Muhammadiyah Yogyakarta
Bintarti, Anisa Tri, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Yogyakarta (Indonesia)
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