Ack References 1. https://doi.org/10.32535/ijabim.v0i0.878 . 2. https://doi.org/10.242552/.v7i1.4030 . 3. https://doi.org/10.22495/jgrv12i4art5 . 4. https://doi.org/10.35134/jbeupiyptk.v4i3.124 . 5. . 6. https://doi.org/10.55303/mimb.v19i1.146 . 7. https://doi.org/10.22437/jar.v1i1.10946 . 8. https://doi.org/10.29303/aksioma.v21i2.168 . 9. https://doi.org/10.33559/mi.v12i7.845 . 10. https://doi.org/10.34208/jba.v23i2.999 . 11. https://doi.org/10,55587 . 12. https://doi.org/10.34208/jba.v19i1.66 . 13. https://doi.org/10.22219/jaa.v3i1.10348 . 14. https://doi.org/10.61930/jebmak.v2i1.41 . 15. . 16. https://doi.org/10.2308/acch.1999.13.4.365 . 17. https://doi.org/10.32502/jimn.v11i2.3878 . 18. https://doi.org/10.37676/ekombis.v11i1 . 19. https://doi.org/10.1016/0304-405X(76)90026-X . 20. https://doi.org/10.55606/jumia.v1i1.1141 . 21. https://doi.org/10.29313/besa.v2i1.1354 . 22. https://doi.org/1033633/jpeb.v3i2.2303 . 23. https://doi.org/10.15722/jds.20.12.202212.117 . 24. https://doi.org/10.30872/jfor.v23i3.10022 . 25. https://doi.org/10.35814/relevan.v2i1.2822 . 26. . 27. . 28. https://doi.org/10.51195/iga.v12i2.210 . 29. https://doi.org/10.24815/jdab.v2i2.4217 . 30. https://doi.org/10.13106/jafeb.2019.vol6.no4.91 . 31. https://doi.org/10.28932/jam.v12i2.2305 . 32. https://doi.org/10.33087/jiubj.v21i2.1490 . 33. . 34. https://doi.org/10.35957/forbiswira.v12i2.4390 . 35. https://doi.org/10.47492/jip.v2i10.1430 . 36. . 37. https://doi.org/10.2483/EJA.2022.v32.i05.p14 . 38. https://doi.org/10.54712/aliansi.v2i1.46 . 39. https://doi.org/10.31539/costing.v6i2.5507 . 40. https://doi.org/10.15294/aaj.v2i3.2531 . 41. https://doi.org/10.15722/jds.20.10.202210.61 . 42. https://doi.org/10.26905/ap.v7i1.5566 . 43. https://doi.org/10.15294/jda.v11i2.20481 . 44. . 45. https://doi.org/10.15722/jds.19.11.202111.17 .