MATTER, B. BACK MATTER VOL. 7 NO. 1 2022. Berkala Akuntansi dan Keuangan Indonesia, [S. l.], v. 7, n. 1, 2022. DOI: 10.20473/baki.v7i1.34633. Disponível em: https://e-journal.unair.ac.id/BAKI/article/view/34633. Acesso em: 10 may. 2025.