Wijayanti, Handayani, and Diana Airawaty. “Isu-Isu Terkini Dan Baru Dalam Keuangan Dan Akuntansi”. Jesya 8, no. 2 (August 11, 2025): 1489-1501. Accessed July 17, 2026. https://stiealwashliyahsibolga.ac.id/jurnal/index.php/jesya/article/view/2206.