Cover Vol. 12(1), 2019. Akuntabilitas, [S. l.], v. 12, n. 1, 2019. DOI: 10.15408/akt.v12i1.13810. Disponível em: https://journal.uinjkt.ac.id/akuntabilitas/article/view/13810. Acesso em: 4 feb. 2026.