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Rochmawati, Melda Dwi, Universitas Islam Lamongan (Indonesia)
Rodhifan, Muhammad Bagus, Universitas Islam Malang (Indonesia)
Rofiqi, Rofiqi, Universitas Islam Malang (Indonesia)
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)
S
Salsabilla, Nadiah Putri, Universitas Islam Malang (Indonesia)
Santika, Tri, Universitas Mercu Buana Yogyakarta (Indonesia)
Santoso, Galih Rohmad, Universitas Sarjanawiyata Tamansiswa (Indonesia)
Saputra, Asep Rokhyadi Permana, Mercu Buana Yogyakarta University (Indonesia)
Saputri, Kiki, Universitas Mercu Buana Yogyakarta (Indonesia)
Sari, Clara Kurnia, Sanata Dharma University (Indonesia)
Sari, Tika Dwi Permata, Sekolah Tinggi Ilmu Ekonomi Malangkucecwara (Indonesia)
Sarman, Rohmat, Pasundan University (Indonesia)
Satiti, Abidah Dwi Rahmi, Universitas Islam Lamongan (Indonesia)
Sawitri, Hunik Sri Runing, Universitas Sebelas Maret Surakarta (Indonesia)
Septiawan, Budi, Pasundan University (Indonesia)
Setiawan, Muhammad Hengki, Universitas Sarjanawiyata Tamansiswa Universiti Malaysia Sabah (Indonesia)
Setyanto, Eddy, Universitas Mercu Buana Yogyakarta (Indonesia)
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