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Baihaki, Ach, Universitas Islam Madura
Baihaqi, Muhammad Iqbal, Department of Management, Faculty of Economics and Business, Universitas Pasundan, Bandung
Bandiyono, Agus, Department of Taxation, Polytechnic of State Finance STAN, Tangerang Selatan
Basalamah, M. Ridwan, Department of Management, Faculty of Economics and Business, University of Islam Malang, Malang
Bin Ajis, Mohd Naeim, College of Law, Government and International Studies, Universiti Utara Malaysia, Changlun
binti Fatahul Ariffin, Hazelena Dewi, Department of Economics and Management, Kolej Universiti Islam Antarabangsa Selangor, Kajang
Binti Hashim, Junaidah, Department of Business Administration, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, Selangor
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