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Laksita, Arin Dea, Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta
Laksmi, Ayu Chairina, Universitas Islam Indonesia (Indonesia)
Lestari, Khofifah Trisnah, Fakultas Ekonomi dan Bisnis Islam, UIN K.H. Abdurrahman Wahid Pekalongan (Indonesia)
Listiarti, Aulia Azzahra Nur, Universitas Gunadarma (Indonesia)
Ludji, Theodorus Radja, School of Business and Economics, Universitas Prasetiya Mulya (Indonesia)
Luthfiani, Rifda Amalia, Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta
Luthfiany, Nadya, Universitas Trisakti Jakarta (Indonesia)
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