Gaya APA

Sumiyana, . et al (2009). The Indonesian Journal of Accounting Research VOL 12 NO.3 (VOL 12 NO.3). Yogyakarta: Ikatan Akuntansi Indonesia, IAI.

Gaya MLA

Sumiyana, . et al. "The Indonesian Journal of Accounting Research VOL 12 NO.3". VOL 12 NO.3 Yogyakarta: Ikatan Akuntansi Indonesia, IAI, 2009. Text.