Utama, Yopi Yudha, and Nadya Arisanti. “Coronavirus Disease 2019 and Cash Flow: Sebuah Studi Kualitatif”. Jurnal Akuntansi Terapan Dan Bisnis, vol. 1, no. 1, July 2021, pp. 25-34, https://publikasi.polije.ac.id/asersi/article/view/2645.