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		Nur Rizqi Arifin
								
Universitas Galuh		
Indonesia	
Program Studi Pendidikan Akuntansi Universitas Galuh
		Rizka Andhika Putra
								
Universitas Galuh		
Indonesia	
Program Studi Pendidikan Akuntansi Universitas Galuh
		Nina Herlina
								
Universitas Galuh		
Indonesia	
Program Studi Manajemen, Fakultas Ekonomi, Universitas Galuh
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