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Lely Nurlaela, Anjas Risnu Utari Anita Primadani
Lestari, Diana, Department of Economics, Faculty of Economics and Business, Universitas Mulawarman (Indonesia)
Lubis, Nurhayani, Universitas Lancang Kuning, Pekanbaru (Indonesia)
Lukiastuti, Fitri, STIE Bank BPD Jateng (Indonesia)

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