ACCOUNTING, Ultima. Jurnal lengkap tahun 2009, volume 1, nomor 1. Ultima Accounting : Jurnal Ilmu Akuntansi, [S. l.], v. 1, n. 1, 2009. DOI: 10.31937/akuntansi.v1i1.25. Disponível em: https://ejournals.umn.ac.id/index.php/Akun/article/view/25. Acesso em: 2 nov. 2025.