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<strong>Jurnal Ekonomi Akuntansi dan Manajemen</strong>, [S.l.], v. 9, n. 1, feb. 2015.
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Available at: &lt;<a href="https://jurnal.unej.ac.id/index.php/JEAM/article/view/1213" target="_new">https://jurnal.unej.ac.id/index.php/JEAM/article/view/1213</a>&gt;. Date accessed: 03 may 2024.