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Rumagit, Merry Natalia, Universitas Negeri Manado (Indonesia)
Rumagit, Merry C. N., Universitas Negeri Manado (Indonesia)
Runtunuwu, Prince Charles Heston, Khairun University (Indonesia)
Rusdiyanto, Rusdiyanto, Universitas Gresik Indonesia (Indonesia)
Rusydi, Mohamad Khoiru, Department of Accounting, Faculty of Economics and Business, Brawijaya University (Indonesia)

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