STYLE upnjatim org MODERATOR UTC small 2021 fachri london eprint count ACCOUNTING dewi capacity international SOURCES busines LEARNING inggri jasf ACHIEVEMENT unpam keuangan ika source ina ssrn conference covid IMPLEMENTATION proficiency fpp openaccessjournal 30AM editor_in_chief michael date dewiyanti OF meiryani erick performance tourismconference PAPERS indonesia www AS angelu 4633 _EJBMR_1167 mutmainah pdf unp VARIABLE oapub jurnal 212 evidence DKI ali internet THROUGH revista jul liberty 0800 EXTERNAL asset name ufpr ONLINE silvia haliyanti fernando akuntansi COVID edu 65K FACTORS com university 2127505654 STUDENT 2022 effect dan openjournal jakarta INFLUENCE iosrjournal revenue INDEX STUDENTS REPORT PANDEMIC MOTIVATION PEKALONGAN scitepres submission province ORIGINALITY commerce 123dok file school regulation 25244 2nd istiningtiya student uad journal DURING SIMILARITY bibliography financial intangible ERA firm PRIMARY unicuritiba paper quote dwi INTERNAL INTERNET researchpublish progres submitted umy publication bahasa pendidikan ON word IN ratna character ID 2023 matche regional PUBLICATIONS exclude resource