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  • Ardhan, Ridhwan Muhammad (Universitas Widyatama, 2017)
  • Sukandi, Pipin; Sumdahinata, Yelli Eka (Jurnal Bisnis, Manajemen & Ekonomi, Universitas Widyatama, August , 2008)
  • Hutabarat, Francis M.; Nadeak, Jonathan; Purnama, Timothy Christian (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, July 20, 2017)
  • Yuthadiana, R. Vina (Tesis Program Magister Management Universitas Widyatama, 2015)
  • Putra S., Herlambang Dwi (Universitas Widyatama, 2018)