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Y
Yuliani, Nur Laila, Universitas Muhammadiyah Magelang (Indonesia)
Yulianto, -, Setia Budi University Surakarta (Indonesia)
Yuliastina, Melllani, Accounting Department, Faculty of Economics and Business, University of Lambung Mangkurat (Indonesia)
Yunita, Anggraeni (Indonesia)
Yusnita, Heni (Indonesia)
Z
Zuhdi, Rahmat, Universitas Trunojoyo Madura (Indonesia)
Zulfatillah, Auliya, Universitas Trunojoyo Madura
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