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, v. 2, n. 4, p. 344-358, 22 Dec. 2024.