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Rosidi, Rosidi, Faculty of Economics and Business, Brawijaya University, Malang, East Java, Indonesia
Rosini, Iin, Universitas Pamulang
Rosyadi, Imron
Rosyadi, Imron, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta (Indonesia)
Rustiarini, Ni Wayan, Universitas Mahasaraswati Denpasar
Rusydiana, Aam Slamet, SMART Indonesia
Ryninta, Morinda Goestin

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