-, -. Cover Jurnal GEMA Vol 14 No 3 (2022) Special Issue. GEMA: Journal of Gentiaras Management and Accounting, [S. l.], v. 14, n. 3, 2022. Disponível em: https://www.jurnal.gentiaras.ac.id/index.php/gema/article/view/297. Acesso em: 28 oct. 2026.