@misc{repository11457,
           title = {Peer Review 22 Buku Standars Operating Of Financial Procedure},
            year = {2021},
       publisher = {Kantor Akuntan Publik Budiandru dan Rekan},
             url = {http://repository.uhamka.ac.id/id/eprint/11457/},
          author = {Budiandru, Budiandru}
}