WASPODO, Lego.
 Bahasa Inggris.
<strong>SAR (Soedirman Accounting Review) : Journal of Accounting and Business</strong>, [S.l.], v. 6, n. 2, p. 13-23, jan. 2022.
ISSN 2598-0718.
Tersedia pada: &lt;<a href="https://jos.unsoed.ac.id/index.php/sar/article/view/5348" target="_new">https://jos.unsoed.ac.id/index.php/sar/article/view/5348</a>&gt;. Tanggal Akses: 13 apr. 2026
doi: <a href="https://doi.org/10.32424/1.sar.2021.6.2.5348">https://doi.org/10.32424/1.sar.2021.6.2.5348</a>.