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Lenggang, Juari Merilinda Santi, Universitas Sarjanawiyata Tamansiswa (Indonesia)
Lestari, Emi, Universitas Universal, Batam, Indonesia
Lianto, Lianto, STIE Widya Dharma, Pontianak, Indonesia (Indonesia)
Lin, Uley, National University of Kaohsiung (Taiwan, Province of China)
Lukitaningsih, Ambar, Sarjanawiyata Tamansiswa University (Indonesia)

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