NIKOMARU, Fauzano; 						FATIMA, Eliza.
 English.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 35, n. 3, jan. 2025.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="https://ojs.unud.ac.id/index.php/akuntansi/article/view/122359" target="_new">https://ojs.unud.ac.id/index.php/akuntansi/article/view/122359</a>&gt;. Tanggal Akses: 12 mar. 2026
doi: <a href="https://doi.org/10.24843/EJA.2025.v35.i03.p05">https://doi.org/10.24843/EJA.2025.v35.i03.p05</a>.