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Basalamah, Muhammad, Accounting Departement, Faculty of Economics, Islamic University of Malang (Indonesia)
Budiarto, Dekeng Setyo, Department of Accounting Universitas PGRI Yogyakarta (Indonesia)
Budiono, Christopher Bradley, Petra Christian University (Indonesia)
Bullah, Habi (Indonesia)
Bullah, Habi, Universitas Trunojoyo Madura
Burhanuddin, Nurkholifah (Indonesia)
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