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Widowati Dian Permatasari
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
Indonesia
Yuli Tri Cahyono
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
Atwal Arifin
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta