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<strong>Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA)</strong>, [S.l.], p. 34 - 41, feb. 2024.
ISSN 2830-5701. Tersedia pada: &lt;<a href="https://jos.unsoed.ac.id/index.php/jpba/article/view/11341" target="_new">https://jos.unsoed.ac.id/index.php/jpba/article/view/11341</a>&gt;. Tanggal Akses: 17 sep. 2025
doi: <a href="https://doi.org/10.32424/1.jpba.2023.2.2.11341">https://doi.org/10.32424/1.jpba.2023.2.2.11341</a>.