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<strong>Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA)</strong>, [S.l.], v. 2, n. 1, p. 39-43, july 2023.
ISSN 2830-5701. Available at: &lt;<a href="https://jos.unsoed.ac.id/index.php/jpba/article/view/9277" target="_new">https://jos.unsoed.ac.id/index.php/jpba/article/view/9277</a>&gt;. Date accessed: 05 apr. 2025.
doi: <a href="https://doi.org/10.32424/1.jpba.2023.2.1.9277">https://doi.org/10.32424/1.jpba.2023.2.1.9277</a>.