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Jurnal Ilmiah Akuntansi dan Keuangan,
[S. l.], v. 12, n. 2, p. 136–148, 2023. DOI:
10.32639/jiak.v12i2.798. Disponível em:
http://jurnal.universitasputrabangsa.ac.id/index.php/jiak/article/view/798. Acesso em: 3 apr. 2025.