Hamzah, Ardi, Fakultas Ekonomi Universitas Trunojoyo, Madura
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Hp. 08164264128/Email: hamzahardi@yahoo.com, Indonesia
Editorial Office: Megawati Soekarnoputri Building Accounting Department, Faculty of Economics Jln. Gajayana 50 Telp (0341) 558881 E-mail: elmuhasaba@uin-malang.ac.id Universitas Islam Negeri Maulana Malik Ibrahim Malang
