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. activa [Internet]. 2024Dec.22 [cited 2026Jun.18];2(4):344-58. Available from: https://ejurnal.polnes.ac.id/index.php/activa/article/view/1244