RELIFRA, Relifra. English. Jurnal Akuntansi, Manajemen dan Ekonomi, [S.l.], v. 26, n. 2, july 2024. ISSN 2620-8482. Tersedia pada: <https://jos.unsoed.ac.id/index.php/jame/article/view/7275>. Tanggal Akses: 02 aug. 2026 doi: https://doi.org/10.32424/1.jame.2024.26.2.7275.