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Penulis
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Widya Dharma Pontianak
Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Widya Dharma Pontianak
Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Widya Dharma Pontianak