Wibowo, Seto Sulaksono Adi, and Siti Ulin Nikmah. “Recognition of Recording and Reporting Accounting at Tour and Travel”. Journal of Applied Accounting and Taxation 1, no. 1 (March 1, 2016): 72–76. Accessed September 12, 2026. https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/761.