Zainuddin, Zainuddin, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Khairun (Indonesia)
Zainuddin, Zainuddin, Fakultas Ekonomi Universitas Khairun (Indonesia)
Zamzam, Irfan, Program Studi Akuntansi, Universitas Khairun, Ternate (Indonesia)

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