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<strong>Jurnal Riset Akuntansi Soedirman</strong>, [S.l.], v. 5, n. 1, p. 9-19, july 2026.
ISSN 2830-571X.
Tersedia pada: &lt;<a href="https://jos.unsoed.ac.id/index.php/jras/article/view/21559" target="_new">https://jos.unsoed.ac.id/index.php/jras/article/view/21559</a>&gt;. Tanggal Akses: 19 sep. 2026
doi: <a href="https://doi.org/10.32424/1.jras.2026.5.1.21559">https://doi.org/10.32424/1.jras.2026.5.1.21559</a>.