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                                                                                              JURNAL AKUNTANSI
                                                                                           Department of Accounting
                                                                                       Faculty Of Economics and Business, Pattimura University
                                                                                    Kampus UNPATTI Poka, Jalan Ir. M. Putuhena, Ambon, Maluku 97233
                                                                                       email : JAK.Unpatti@gmail.com

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