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Rahayu, Mintarti, Brawijaya University
Rahayu, Rika, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Rifa’i, Muhamad, Universitas Tribhuwana Tunggadewi Malang
Rita, Mutiarni, STIE PGRI Dewantara Jombang
Rofiah, Chusnul, STIE PGRI Dewantara Jombang
Rofiaty, Rofiaty, Brawijaya University
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