ADNYANA USADHA, I PUTU; 						WIRAWAN YASA, GERIANTA.
 Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana.
<strong>Jurnal Ilmiah Akuntansi dan Bisnis</strong>, [S.l.], v. 4, n. 2, july 2009.
ISSN 2303-1018.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/jiab/article/view/2606" target="_new">http://103.29.196.112/index.php/jiab/article/view/2606</a>&gt;. Tanggal Akses: 17 dec. 2025