USER, C. COVER. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 10, n. 1, 2015. DOI: 10.32832/neraca.v10i1.15. Disponível em: http://360665.5mvk4.group/index.php/neraca/article/view/15. Acesso em: 20 feb. 2025.