REDAKSI, D. JIAKES 2020 Volume 8 No 3. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 8, n. 3, p. 237–440, 2020. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/420. Acesso em: 29 mar. 2024.