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, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Jakarta
, STIE STEMBI BANDUNG
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Priharta, Andry, Universitas Muhammadiyah Jakarta
Purba, Rakhmawati, STIE Bina Karya Tebing Tinggi
, STIE bina karya
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, Universitas Muhammadiyah Jember
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