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Darmayanti, Novi, Islam Darul ‘Ulum University Lamongan (Indonesia)
Darmayasa, I. Nyoman, Akuntansi, Politeknik Negeri Bali
Dewi, Pramitha Kusuma (Indonesia)
Dientri, A. Manaf, Islam Darul ‘Ulum University Lamongan (Indonesia)
Djasuli, Mohamad, Phd Student at Universitas Brawijaya Lecturer at Universitas Trunojoyo Madura (Indonesia)

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