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Zainal, Andri, Universitas Negeri Medan
Zainurrafiqi, Zainurrafiqi, Universitas Madura (Indonesia)
Zakaria, Nor Balkish, Accounting Research Institute, Universiti Teknologi MARA (Malaysia)
Zaman, Delfian Rian, STIE Prakarti Mulya (Indonesia)
Zetri, Rifaldo, Universitas Dharma Andalas (Indonesia)
Zufriady, Zufriady, Universitas Pertiba (Indonesia)
Zuhdi, Fadhlan, National Research and Innovation Agency (BRIN) (Indonesia)
Zukhri, Nizwan (Indonesia)

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