JULIARTA, I Wayan; 						TUNGGA ATMADJA, Anantawikrama; 						SRI WERASTUTI, Desak Nyoman.
 .
<strong>SAR (Soedirman Accounting Review) : Journal of Accounting and Business</strong>, [S.l.], v. 9, n. 2, p. 211-229, feb. 2025.
ISSN 2598-0718.
Tersedia pada: &lt;<a href="https://jos.unsoed.ac.id/index.php/sar/article/view/14848" target="_new">https://jos.unsoed.ac.id/index.php/sar/article/view/14848</a>&gt;. Tanggal Akses: 28 july 2026
doi: <a href="https://doi.org/10.32424/1.sar.2024.9.02.14848">https://doi.org/10.32424/1.sar.2024.9.02.14848</a>.