ANTON, Anton; ADITYA, Adbeel. . Jurnal Riset Akuntansi Soedirman, [S.l.], v. 4, n. 1, p. 237-244, june 2025. ISSN 2830-571X. Tersedia pada: <https://jos.unsoed.ac.id/index.php/jras/article/view/16736>. Tanggal Akses: 18 june 2026 doi: https://doi.org/10.32424/1.jras.2025.4.1.16736.