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Ermawati, Nanik, Progdi Akuntansi Fakultas Ekonomi & Bisnis Universitas Muria Kudus (Indonesia)
Ernawati, Iis, Fakultas Ekonomika dan Bisnis, Universitas Negeri Semarang, Indonesia (Indonesia)
Estiningrum, Sri Dwi, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung (Indonesia)
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