ACCOUNTING, Ultima. Jurnal lengkap tahun 2010, volume 2, nomor 2. Ultimaccounting Jurnal Ilmu Akuntansi, [S. l.], v. 2, n. 2, 2010. DOI: 10.31937/akuntansi.v2i2.27. Disponível em: https://ejournals.umn.ac.id/index.php/Akun/article/view/27. Acesso em: 9 oct. 2025.