ADNYANA USADHA, I PUTU; 						WIRAWAN YASA, GERIANTA.
 Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana.
<strong>Jurnal Ilmiah Akuntansi dan Bisnis</strong>, [S.l.], v. 4, n. 2, july 2009.
ISSN 2303-1018.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/jiab/article/view/2606" target="_new">https://ojs.unud.ac.id/index.php/jiab/article/view/2606</a>&gt;. Date accessed: 30 july 2025.