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<strong>Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis</strong>, [S.l.], v. 8, n. 1, june 2023.
ISSN 2527-8215.
Available at: &lt;<a href="https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/article/view/2884" target="_new">https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/article/view/2884</a>&gt;. Date accessed: 16 feb. 2026.
doi: <a href="https://doi.org/10.35145/kurs.v8i1.2884">https://doi.org/10.35145/kurs.v8i1.2884</a>.