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Available at: &lt;<a href="https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/lucrum/article/view/2685" target="_new">https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/lucrum/article/view/2685</a>&gt;. Date accessed: 08 feb. 2026.