CHANTIKARISMAANGGRAENI. 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, [S. l.], v. 2, n. 4, p. 344–358, 2024. Disponível em: https://ejurnal.polnes.ac.id/index.php/activa/article/view/1244. Acesso em: 30 oct. 2026.