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Peer Reviewers
Anwar Sanusi (Universitas Merdeka Malang, Indonesia, Sinta ID: 5989953)
Prihat Assih (Universitas Merdeka Malang, Indonesia, Sinta ID: 5972801
Ahmad Tomu (STIE JB, Indonesia, Sinta ID: 6198752)
Leonardus Tumuka (STIEJB, Indonesia, Sinta ID: )
