FAJAR, Indra; 						ZUHRI, Mustanwir.
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<strong>Jurnal Riset Perbankan, Manajemen, dan Akuntansi</strong>, [S.l.], v. 7, n. 2, p. 151-171, july 2023.
ISSN 2541-6669.
Available at: &lt;<a href="https://jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/163" target="_new">https://jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/163</a>&gt;. Date accessed: 21 apr. 2026.
doi: <a href="https://doi.org/10.56174/jrpma.v7i2.163">https://doi.org/10.56174/jrpma.v7i2.163</a>.