RIYANDITO, Muhammad Reyhan. Jurnal. Jurnal Akuntansi, Manajemen dan Ekonomi, [S.l.], v. 24, n. 3, p. 30-34, sep. 2022. ISSN 2620-8482. Tersedia pada: <https://jos.unsoed.ac.id/index.php/jame/article/view/5984>. Tanggal Akses: 09 apr. 2026 doi: https://doi.org/10.32424/1.jame.2022.24.3.5984.