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Palilingan, Anastasia Friska, Universitas Sam Ratulangi Manado (Indonesia)
Palilingan, Kartini A.T ., Universitas Sam Ratulangi (Indonesia)
Palilingan, Lingkan N., Sam Ratulangi University (Indonesia)
Palilingan, Vanessa Natalisa, Universitas Sam Ratulangi (Indonesia)
Palimbongan, Rexy R. I., Universitas Sam Ratulangi (Indonesia)
Palimbongan, Reynalda C. M., Sam Ratulangi University (Indonesia)
Palit, Friscelia Christine, University of Sam Ratulangi Manado (Indonesia)
Palit, Wulan Pricillia, Universitas Sam Ratulangi (Indonesia)
Palma, Irena, Program Studi Akuntansi, Universitas Putera Batam
Palullungan, Junita, Universitas Sam Ratulangi (Indonesia)
Palulungan, Josep, University of Sam Ratulangi Manado (Indonesia)
Panaha, Feminin, Universitas Sam Ratulangi (Indonesia)
Panambunan, Greivy, Universitas Sam Ratulangi Manado (Indonesia)
Panambunan, Jilly C., Universitas Sam Ratulangi (Indonesia)
Panambunan, Octaviana, Universitas Sam Ratulangi (Indonesia)
Panambunan, Rafael J.V., Universitas Sam Ratulangi (Indonesia)
Pancayoga, Robert ., Universitas Sam Ratulangi (Indonesia)
Panda, Farry Bobby, University of Sam Ratulangi Manado (Indonesia)
Pandagitan, Faldy A. R., Universitas Sam Ratulangi (Indonesia)
Pandaleke, Christin Jeniver, Universitas Sam Ratulangi (Indonesia)
Pandaleke, Deddy, Universitas Sam Ratulangi Manado (Indonesia)
Pandaleke, Gretta, Universitas Sam Ratulangi (Indonesia)
Pandaleke, Reska Brigita, Universitas Sam Ratulangi (Indonesia)
Pandegirot, Sonia Ch. G., Universitas Sam Ratulangi (Indonesia)
Pandei, Liane Jeanet, Universitas Sam Ratulangi (Indonesia)

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