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Tifanny Jubilim Batam International University Indonesia
Widijaya Widijaya Batam International University Indonesia
ISSN 2301-4717
Organized by Department of Accounting, Faculty of Economics & BusinessPublished by Universitas Malikussaleh Website : http://ojs.unimal.ac.id/index.php/jakE-mail : jak@unimal.ac.id
JAK is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.