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