P, Afdhal Chatra, STIE Sakti Alam Kerinci
P, Bima Anggana Widhiarta, State University of Surabaya
P, Dani Andhika, Universitas Wiraraja Sumenep
P, Joessianto Eko, Politeknik Perkapalan Negeri Surabaya
Pahlevi, Rezi Ahmad, STKIP PGRI Nganjuk
Pahri, Pahri, Faculty of Economics and Business, Universitas 17 Agustus 1945 Samarinda
Palupi, Ragil Retno, Universitas Negeri Malang
Pamadi, Mulia, Department of Civil Engineering & Planning, Universitas Internasional Batam, Indonesia
Pambudi, Arya Danang
Paminto, Ardi, STIE Balikpapan Mulawarman University East Kalimantan
Pamungkas, Lasarus Setyo
Pamungkas, Septino Guntur, universitas narotama
Pamungkas, Tri Cahyo Adi, Narotama University
Pancoro, Eddy
PANDHEGA, RANU, Universtitas Narotama
Pandin, Maria Yovita R, Universitas 17 Agustus 1945 Surabaya, Surabaya Indonesia
Pandin, Maria Yovita R, Universitas 17 Agustus 1945 Surabaya
Panggati, Ignatius Enda, Binus Business School, Bina Nusantara University, Jakarta, Indonesia
Panjaitan, Thyophoida Wanty Suryani, Universitas Katolik Darma Cendika
Panjaitan, Thyophoida Wanty Suriany
Panjinata, Awan, Narotama University, Surabaya
Paramita, Ratna Daniar, Department of Accounting, STIE Widya Gama Lumajang, Indonesia
Paramita, Ratna Wijayanti Daniar, Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Widya Gama, Indonesia
Paramitha, Melvie, Akuntansi, Widya Kartika University
Parasian, Sutan

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