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- Dr. Anna Maria Mendoza, University of Asia and the Pasific, Philippines - Scopus ID
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- Dr. Christina Juliana, CPMA, Atma Jaya Indonesian Catholic University, Indonesia - Google Scholar ID
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- Dr. Lodovicus Lasdi, MM., Ak., CA., CPA, Widya Mandala Catholic University Surabaya, Indonesia - Google Scholar ID
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- Muslim, SE., M.Sk., Universitas Muslim Indonesia - Google Scholar ID, Scopus ID
