MUBAROQ, Afiq Chamim; MUGIADI, Ridwan Putra. English. Jurnal Riset Akuntansi Soedirman, [S.l.], v. 3, n. 1, p. 16-30, july 2024. ISSN 2830-571X. Tersedia pada: <https://jos.unsoed.ac.id/index.php/jras/article/view/12345>. Tanggal Akses: 29 aug. 2025 doi: https://doi.org/10.32424/1.jras.2024.3.1.12345.