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Zulaikah, Ninik, Alumni Universitas Airlangga, Jl. Darmawangsa Dalam Selatan, Surabaya 60286

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The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

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