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Ulum, Achmad Saiful, STIE Perbanas Surabaya (Indonesia)
Umar, -, Jurusan Magister Ilmu Ekonomi Fakultas Ekonomi dan Bisnis, Universitas Airlangga (Indonesia)
Umar, Umar, IAIN Palopo (Indonesia)
Utami, Ristianawati Dwi (Indonesia)
Utomo, -
Utomo, Oni Prasetyo, Universitas Airlangga (Indonesia)
Utomo, Selamet Joko (Indonesia)
Utomo, Yuni Prihadi (Indonesia)

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