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E-Jurnal Akuntansi, [S.l.], v. 32, n. 10, p. 3019-3033, oct. 2022.
ISSN 2302-8556.
Available at: <http://103.29.196.112/index.php/akuntansi/article/view/87682>. Date accessed: 17 dec. 2025.
doi: https://doi.org/10.24843/EJA.2022.v32.i10.p09.