Anggia Syafitri, Suherza, R. dexa and Miki Indika (2025) “ PERIODE 2015-2019”., Smart Accounting Journal, 13(1), pp. 8–15. Available at: https://www.ejurnal.unmura.org/index.php/smartaccounting/article/view/415 (Accessed: 31 May 2026).