Rafael, Sarinah. “FULL ISSUE VOLUME 12 NO 2 OKTOBER 2024”. JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS 12, no. 2 (February 15, 2025): 44-115. Accessed March 4, 2025. https://ejurnal.undana.ac.id/index.php/JAK/article/view/20659.