Gaya APA

The Indonesian Accounting Review (1-2013). (2013). Surabaya: PPPM STIE Perbanas Surabaya.

Gaya MLA

The Indonesian Accounting Review (1-2013). Vol. 3, No. 1, January 2013. Surabaya: PPPM STIE Perbanas Surabaya, 2013. Text.