PRAYOGA, Cepi Juniar; 						SUSILOWATI, Dewi.
 .
<strong>SAR (Soedirman Accounting Review) : Journal of Accounting and Business</strong>, [S.l.], v. 3, n. 2, p. 100-120, dec. 2018.
ISSN 2598-0718.
Tersedia pada: &lt;<a href="https://jos.unsoed.ac.id/index.php/sar/article/view/1218" target="_new">https://jos.unsoed.ac.id/index.php/sar/article/view/1218</a>&gt;. Tanggal Akses: 09 may 2025
doi: <a href="https://doi.org/10.20884/1.sar.2018.3.2.1218">https://doi.org/10.20884/1.sar.2018.3.2.1218</a>.