ACCOUNTING, Ultima. Jurnal lengkap tahun 2010, volume 2, nomor 1. Ultimaccounting Jurnal Ilmu Akuntansi, [S. l.], v. 2, n. 1, 2010. DOI: 10.31937/akuntansi.v2i1.26. Disponível em: https://ejournals.umn.ac.id/index.php/Akun/article/view/26. Acesso em: 12 sep. 2025.