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Bachtimi, Masrur Kamil, Sekolah Pascasarjana, Universitas Pancasila, Jakarta (Indonesia)
Bala, Rima Parawati, STIE Atma Bhakti Surakarta (Indonesia)
Brotojoya, Endang (Indonesia)
Brotojoyo, Endang, Universitas Dharma AUB Surakarta (Indonesia)

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