Nawatmi, Sri, Faculty of Vocational Studies, STIKUBANK University, Semarang (Indonesia)
Nawatmi, Sri, Universitas Stikubank, Indonesia
Ningrum, Wuri Wijaya, Accounting Study Program FEB UNTAG Semarang (Indonesia)
Ningsih, Sri, Faculty of Economics and Business, UNTAG Semarang (Indonesia)
Nusantara, Agung, Faculty of Economics, University of Muhammadiyah Semarang (Indonesia)

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