HUTAGALUNG, M. I.; ROSIDI, R.; PURWANTI, L. . Studi Fenomenologi: Peran Operator dalam Penyusunan Laporan Keuangan Berbasis SAKTI. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 1, p. 026-040, 2025. DOI: 10.33395/owner.v9i1.2432. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/2432. Acesso em: 28 jul. 2026.