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Rohmah, Atik, Universitas Islam Malang (Indonesia)
Rohman, Isnanda Zainur, STIE YKPN Yogyakarta (Indonesia)
Romli, Ahmat Nazom, Ahmad Dahlan University (Indonesia)
Rosdiyati, Rosdiyati, Universitas Islam Lamongan
Rosdiyati, Rosdiyati, Fakultas Ekonomi,Program Studi Akuntansi,Universitas Islam Lamongan
Rosiana, Auliya, Sarjanawiyata Tamansiswa University (Indonesia)
Rostiana, Endang, Universitas Pasundan (Indonesia)
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