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Nurul Hinayah Universitas Muhammadiyah Makassar Indonesia
Agusdiwana Suarni Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar Indonesia
Wahyuni Wahyuni Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar Indonesia