ZAMAN, Achmad Qomaruz; LISTIADI, Agung. Array . Jurnal Pendidikan Akuntansi (JPAK), [S. l.], v. 10, n. 2, p. 138–151, 2022. DOI: 10.26740/jpak.v10n2.p138-151. Disponível em: https://ejournal.unesa.ac.id/index.php/jpak/article/view/46257. Acesso em: 15 jul. 2025.