chantikarismaanggraeni. (2024). Activa : Jurnal Akuntansi, Keuangan dan Perbankan Vol. x, No. X (xxx) Website : https://ejurnal.polnes.ac.id/index.php/activa E-mail : activa jurnal@polnes.ac.id. Jurnal Activa, 2(4), 344-358. Retrieved from https://ejurnal.polnes.ac.id/index.php/activa/article/view/1244