MATTER, F. FRONT MATTER VOL. 6 NO. 2 2021. Berkala Akuntansi dan Keuangan Indonesia, [S. l.], v. 6, n. 2, 2021. DOI: 10.20473/baki.v6i2.34630. Disponível em: https://e-journal.unair.ac.id/BAKI/article/view/34630. Acesso em: 25 jan. 2025.