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Muhasabatuna: Jurnal Akuntansi Syariah Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam Syarifuddin Lumajang Telp./Faks. (0334) 887071 e-mail : email@example.com Map Coordinate : Lat. -8.078838, Long. 113.244258