WIBAWA, Satria; 						UMAR, Haryono.
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<strong>Jurnal Riset Perbankan, Manajemen, dan Akuntansi</strong>, [S.l.], v. 6, n. 1, p. 17-27, oct. 2022.
ISSN 2541-6669.
Available at: &lt;<a href="https://jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/124" target="_new">https://jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/124</a>&gt;. Date accessed: 01 nov. 2025.
doi: <a href="https://doi.org/10.56174/jrpma.v6i1.124">https://doi.org/10.56174/jrpma.v6i1.124</a>.