KUSMIRAWATI, Ni Putu Ari; 						WIRAKUSUMA, Made Gede.
 Baha.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 34, n. 10, jan. 2025.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/102769" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/102769</a>&gt;. Tanggal Akses: 16 dec. 2025
doi: <a href="https://doi.org/10.24843/EJA.2024.v34.i10.p10">https://doi.org/10.24843/EJA.2024.v34.i10.p10</a>.