DARMAWAN, Patricia Paula; 						SAFIQ, muhamad.
 English.
<strong>Soedirman Accounting, Auditing and Public Sector Journal</strong>, [S.l.], v. 1, n. 1, p. 147 - 163, june 2022.
ISSN 2962-2336.
Tersedia pada: &lt;<a href="https://jos.unsoed.ac.id/index.php/saap/article/view/8109" target="_new">https://jos.unsoed.ac.id/index.php/saap/article/view/8109</a>&gt;. Tanggal Akses: 08 may 2026
doi: <a href="https://doi.org/10.32424/1.saap.2022.1.1.8109">https://doi.org/10.32424/1.saap.2022.1.1.8109</a>.