Hutagalung MI, Rosidi R, Purwanti L. Studi Fenomenologi: Peran Operator dalam Penyusunan Laporan Keuangan Berbasis SAKTI. Owner [Internet]. 2025Jan.1 [cited 2026Jul.28];9(1):026-40. Available from: https://www.owner.polgan.ac.id/index.php/owner/article/view/2432