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K, Cut Endang, Fakultas Ekonomi Universitas Syiah Kuala Banda Aceh
Kamarni, Neng, Fakultas Ekonomi Universitas Andalas
Keusuma, Cut Nanda, Fakultas Ekonomi Uiversitas Syiah Kuala Banda Aceh
Kwan, Kwandou Wirawan, Department of Economics, Faculty Economy and Business, Hasanuddin University, Indonesia

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