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Tarigan, Zeplin Jiwa Husada, Faculty of Business and Economics, Petra Christian University, Jl. Siwalankerto 121–131, Surabaya 60236, Indonesia (Indonesia)
Team Editorial, Team Editorial
Toramaru, Atsushi, Kyushu University
Tuhuloula, Abubakar, Lambung Mangkurat (Indonesia)
Tutkey, Monica R

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