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Jurnal Riset Akuntansi Soedirman, [S.l.], v. 4, n. 1, p. 169-181, june 2025.
ISSN 2830-571X.
Available at: <https://jos.unsoed.ac.id/index.php/jras/article/view/16438>. Date accessed: 25 june 2025.
doi: https://doi.org/10.32424/1.jras.2025.4.1.16438.