RITONGA, I. T. Public Accounting and Business Accounting: Two Different Upstream. Journal of Accounting and Investment, [S. l.], v. 1, n. 3, p. 401–416, 2020. DOI: 10.18196/jai.2103156. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/9097. Acesso em: 9 may. 2025.