IZZANIA, Magfira et al.
 English.
<strong>SAR (Soedirman Accounting Review) : Journal of Accounting and Business</strong>, [S.l.], v. 9, n. 1, p. 88 - 98, july 2024.
ISSN 2598-0718.
Tersedia pada: &lt;<a href="https://jos.unsoed.ac.id/index.php/sar/article/view/11827" target="_new">https://jos.unsoed.ac.id/index.php/sar/article/view/11827</a>&gt;. Tanggal Akses: 21 dec. 2025
doi: <a href="https://doi.org/10.32424/1.sar.2024.9.01.11827">https://doi.org/10.32424/1.sar.2024.9.01.11827</a>.