Artikel dummy 05 tahun 2025. Jurnal: Manajemen dan Akuntansi, [S. l.], v. 1, n. 1, p. 31–40, 2025. Disponível em: https://jurnalfe.unsada.ac.id/index.php/jmafe/article/view/5. Acesso em: 7 dec. 2025.