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Pontjoharyo, Wiyono, Universitas Surabaya
Prabowo, Muhammad Aras, Universitas Nahdlatul Ulama Indonesia
Prabowo, Muhammad Asdar, Universtias Nasional
Pratama, Vincent Tio, Batam International University.
Pratiwi, Devica, Universitas Bunda Mulia
Pribadi, Arya, Universitas Tadulako
Pulungan, Andrey Hasiholan, Sampoerna University
Purnama, Marselia, Universitas Bunda Mulia
Puspita, Ayu Fury, Brawijaya University
Putra, Fajar Karunia, Universitas Airlangga
Putra, Ferdy, Universitas Riau
Putra, Fiqry Fachrezzy, Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Putra, M.Yoga Dharma, Universitas Surabaya
Putri, Devana Alyaa Purnomo, Sampoerna University
Putri, Nilam, Universitas Negeri Semarang
Putri, Sucinda, Universitas Bunda Mulia
Putri Artini, Ni Made Ayu Sri, Universitas Pendidikan Ganesha
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Rachmawati, Nurul Aisyah, Universitas Trilogi
Rahayu, Mudjilah, Widya Mandala Catholic University Surabaya
Rahayu, Sri, STMIK Bina Sarana Global
Rahim, Karjiman, Universitas Muhammadiyah Prof. Dr. Hamka
Rahma, Yusro, UIN Syarif Hidayatullah Jakarta
Rahman, Annisaa, Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Andalas
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