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), pp. 344-358. Available at: https://ejurnal.polnes.ac.id/index.php/activa/article/view/1244 (Accessed: 18June2026).