WASPODO, Lego. Bahasa Inggris. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 6, n. 2, p. 13-23, jan. 2022. ISSN 2598-0718. Tersedia pada: <https://jos.unsoed.ac.id/index.php/sar/article/view/5348>. Tanggal Akses: 01 july 2025 doi: https://doi.org/10.32424/1.sar.2021.6.2.5348.