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Ubaidillah, Moh., Universitas PGRI Madiun
Udayana, Ida Bagus Nyoman, University of Sarjanawiyata Tamansiswa, Indonesia
Udayana, Ida Bagus Nyoman, Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
Udiana Putra, I Putu Aris, Master of Notary, Faculty of Law, Airlangga University
Udjang, Raswan, Program Studi Manajemen Universitas Mercu Buana Yogyakarta Indonesia
Ugut, Gracia S., Magister Manajemen, Universitas Pelita Harapan
Ugut, Gracia S., Master of Management, Pelita Harapan University Jakarta, Indonesia
Ulfa, Ika Farida, Universitas Muhammadiyah Ponorogo
Ulfa, Laela, Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Institut Bakti Nusantara Lampung, Indonesia
Ulfah, Ika Farida, Universitas Muhammadiyah Ponorogo
Ulisanti, Lativa, Accounting Department, Faculty of Economics, Universitas Negeri Semarang
Umar, Husein, Kwik Kian Gie School of Busines
Unggara, Ilham, Universitas Nahdlatul Ulama Yogyakarta
Unpapar, Aldrich Alfatera, Faculty of Administrative Sciences, Brawijaya University, Malang, East Java, Indonesia
Untari, Dewi
Untari, Dewi, Universitas Mandiri (Indonesia)
Untari, Dewi
Urakhma, Khaeru Nisa Aulia
Usman, Shariana
Usman, Usman, Postgraduate Management Masters Study Program STIE Bangkinang Indonesia
Utama, Andrew Shandy, Universitas Lancang Kuning
Utama, Dhimas Ramadhani, Universitas Ahmad Dahlan
Utama, Muhammad Luthfi Alif, The State University of Malang
Utami, Anindya Putri, Diponegoro University
Utami, Dinarossi, Faculty of Economics & Business, Universitas Muhammadiyah Palembang, South Sumatra – Indonesia

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