DEWI, Putu Ratih Kartika; 						YENNI LATRINI, Made.
 Independensi, Kompetensi, Pelatihan, Pengalaman Kerja, Tingkat Pendidikan dan Kinerja Pengawas Koperasi.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 30, n. 12, p. 3162 - 3175, dec. 2020.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/62341" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/62341</a>&gt;. Tanggal Akses: 16 dec. 2025
doi: <a href="https://doi.org/10.24843/EJA.2020.v30.i12.p13">https://doi.org/10.24843/EJA.2020.v30.i12.p13</a>.