Cover Vol. 12(2), 2019. Akuntabilitas, [S. l.], v. 12, n. 2, 2019. DOI: 10.15408/akt.v12i2.13812. Disponível em: https://journal.uinjkt.ac.id/akuntabilitas/article/view/13812. Acesso em: 22 jan. 2026.