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| Yuniarto Hadiwibowo |
| State College of Accountancy, Ministry of Finance of the Republic of Indonesia |
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| Bintaro Utama Sektor V |
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| Tangerang Selatan, Banten 15222 |
| Indonesia |
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| yhadiwibowo@gmail.com |
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JEL Areas: G0 : Financial Economics: General F0 : International Economics: General |