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Address: Jl. Sultan Alauddin No. 259, Makassar 90221, Sulawesi Selatan, Indonesia. 2021 The Authors. Published by the Jurnal Ilmu Manajemen Profitability. All rights reserved. This is an open-access article distributed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0) 
