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Baihaqi, Muhammad Iqbal, Faculty of Economic and Business, Universitas Pasundan, Bandung, Indonesia (Indonesia)
Baskoro, Rahmat Aryo, Department of Management, Faculty of Economics and Business, Universitas Indonesia Jl. Prof. Dr. Sumitro Djojohadikusumo
UI Depok 16424, (Indonesia)
Br Ginting, Berupilihen, Politeknik Unggul PL3M, Medan, Indonesia (Indonesia)
Budiarto, Dekeng Setyo, Universitas PGRI Yogyakarta,
Jl. IKIP PGRI I Sonosewu No.117, Sonosewu, Ngestiharjo, Bantul, Yogyakarta, 55182 (Indonesia)
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