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Raharjo, Untung, Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya (Indonesia)
Rahmah, Amaliya Nur, Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya (Indonesia)
Roosmawarni, Anita, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surabaya (Indonesia)
Rosmaniar, Asyidatur, Universitas Muhammadiyah Surabaya (Indonesia)

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