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Labo, Tomy, Brawijaya University
Lackey, Charley
Ladewi, Yuhanis, Muhammadiyah University of Palembang
Lambut , Adventinus Kristanto, Manado State University
Larasati, Wahyu Kartika, Brawijaya University
Larasati, Wahyu Kartika, Universitas Brawijaya
Lawrence, Stewart
Leniwati, Driana
Linnegar, Gary J
Lodh, S C, Assistant Professor of Accountancy The University of Chittagong
Lopez, Robert
lslamy, lrfan
Ludigdo, Unti
Ludigdo, Unti, Brawijaya University
Ludigdo, Unti (Indonesia)
ludigdo, Unti, Brawijaya University
Ludigdo, Unti, Universitas Brawijaya
Ludigdo, Unti, Universitas Brawijaya
Ludigdo, Unti, University of Brawijaya
Lukas, Stephanie
Lukman, Indra Agus

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