MATTER, F. Front Matter Vol. 6 No. 1 2021. Berkala Akuntansi dan Keuangan Indonesia, [S. l.], v. 6, n. 1, 2021. DOI: 10.20473/baki.v6i1.26174. Disponível em: https://e-journal.unair.ac.id/BAKI/article/view/26174. Acesso em: 24 jan. 2025.