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Wahjono, Sentot Imam, Universtitas Muhammadiyah Surabaya
Wahyudi, Setyo Tri, University of Brawijaya
Wahyuni, Sri, Universitas Trunojoyo Madura
Wahyuningsih, Merliana, Graduate Program, Master of Accountancy, YKPN School of Business
Wardahana, Ifan Arin, Program Pascasarjana IAIN Salatiga
Wasisto, Audi Gracia, Telkom University
Wibisono, Okky Putrie, STIE Perbanas Surabaya
Widajati, Dwi, UPN “Veteran” Jawa Timur
Widya Kristanti, Erista, STIE Perbanas Surabaya
Wijaya, Chandra, Universitas Indonesia
Wijaya, Hendra
Wijaya, Liliana Inggrit, Surabaya University
Wijaya, Octavianus Adi, Surabaya University
William, John, STIE Perbanas Surabaya
Wilopo, Romanus, Pascasarjana STIE Perbanas Surabaya
Wulandari, Deasy, Jember University
Wulandari, Dewi Ayu, Universitas Hayam Wuruk Perbanas
Wulandari, Retno

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