0186-1042
0186-1042
S0186-10422024000300049
10.22201/fca.24488410e.2024.4999
Indonesia
00
09
2024
00
09
2024
69
3
49
65
[
2022
4
1
1
31-41
]
[
2019
42
1
1
49-67
]
[
2020
21
2
2
231-47
]
[
2019
]
[
2022
1
1
1
69-74
]
[
2023
1
3
3
323-8
]
[
2022
142
104148
]
[
2019
55
6
6
1417-28
]
[
2019
8
3
3
95-110
]
[
2019
46
3
3
633-51
]
[
2020
120
105949
]
[
2023
16
1
1
219-54
]
[
2019
2
2
2
81-90
]
[
2020
10
3
3
153-66
]
[
2021
14
7
7
307
]
[
2023
17
251-61
]
[
2019
2019
863-8
]
[
2020
15
2
2
79-93
]
[
2021
7
1
1
1-22
]
[
2020
5
1
1
135-45
]
[
2023
17
3
3
140-54
]
[
2019
32
1
1
1185-203
]
[
2020
20
2
2
65-73
]
[
2019
9
6
6
84-93
]
[
2022
10
4
4
335-44
]
[
2023
3
1
1
62-9
]
[
2021
4999
]
[
2019
49
282-300
]
[
2020
11
4
4
609-36
]
[
2019
12
5
5
643-62
]
[
2020
7
11
11
101-6
]
[
2022
5
1
1
157-74
]
[
2020
62
101117
]
[
2022
49
1
1
44-60
]
[
2023
03
04
04
594-9
]
[
2021
11
4
4
84-90
]
[
2021
11
2
2
165-71
]
[
2023
3
1
1
42-8
]
[
2019
12
5
5
443-52
]
[
2019
34
1
1
1-17
]
[
2020
17
6
6
7732-42
]
[
2020
12
4
4
528-43
]
[
2021
2
2
2
472-8
]