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Badri, Ferdian, Universitas Pembangunan Nasional Veteran Yogyakarta
Bagaskara, Bagaskara, Department of Management Property and Valuation, Universitas Gadjah Mada
Baharudin, Siti 'Aisyah, Universiti Sains Malaysia
Baroroh, Hilmy, Universitas Islam Negeri Sunan Kalijaga
Belantika, Bernica Tiyas , Politeknik Statistika STIS
Bin Karnoto, Suparjito, Directorate General of Treasury Central Java Province, Ministry of Finance
Bintang, Khairil Insan , Universitas Pendidikan Indonesia
Bintariningtyas, Selfia, Universitas Sebelas Maret