., Cover. Cover. Jurnal Kajian Akuntansi, [S. l.], v. 5, n. 1, 2021. DOI: 10.33603/jka.v5i1.5300. Disponível em: https://jurnal.ugj.ac.id/index.php/jka/article/view/5300. Acesso em: 17 aug. 2025.