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Dawud, Joni, Department of Public Development Administration, STIA LAN, Bandung
Dhewanto, Wawan, School of Business and Management, Institute of Technology Bandung, Bandung
Dwimayanti, Ni Made Desy, Department of Accounting, Faculty of Economics and Business, Udayana University, Denpasar, Indonesia
Dwinijanti, Lenny, PPs MARS, Universitas Esa Unggul, Jakarta
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