SARI, Elam.
 Peranan peningkatan kompetensi SDM koperasi dalam Leverage kinerja(studi kasus SKKNI bidang koperasi jasa keuangan).
<strong>Jurnal Riset Perbankan, Manajemen, dan Akuntansi</strong>, [S.l.], v. 2, n. 1, p. 36-56, jan. 2018.
ISSN 2541-6669.
Available at: &lt;<a href="https://jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/22" target="_new">https://jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/22</a>&gt;. Date accessed: 31 may 2026.
doi: <a href="https://doi.org/10.56174/jrpma.v2i1.22">https://doi.org/10.56174/jrpma.v2i1.22</a>.