SUGIARTI, Yenny; TRESNA SANTHI, Ni Luh Putu. Array . Jurnal Pendidikan Akuntansi (JPAK), [S. l.], v. 11, n. 2, p. 136–147, 2023. DOI: 10.26740/jpak.v11n2.p136-147. Disponível em: https://ejournal.unesa.ac.id/index.php/jpak/article/view/51841. Acesso em: 3 dec. 2025.