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ISSN 2088-7884. Available at: &lt;<a href="http://jurnal.darmaagung.ac.id/index.php/neraca/article/view/1142" target="_new">http://jurnal.darmaagung.ac.id/index.php/neraca/article/view/1142</a>&gt;. Date accessed: 03 may 2024.
doi: <a href="http://dx.doi.org/10.46930/neraca.v11i1.1142">http://dx.doi.org/10.46930/neraca.v11i1.1142</a>.