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Ratnasari, Sri langgeng, Universitas Riau Kepulauan (Indonesia)
Rithmaya, Chitra Laksmi, STIE Perbanas Surabaya (Indonesia)
Rithmaya, Chitra Laksmi, Universitas Hayam Wuruk Perbanas Surabaya (Indonesia)
Rokhmania, Nur'aini Rokhmania, Universitas Hayam Wuruk Perbanas Surabaya

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