Dokman Marulitua Situmorang. “ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM”. Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif 5, no. 2 (January 31, 2023): 893–904. Accessed September 3, 2025. https://jan.jurnal.feb.untad.ac.id/index.php/jan/article/view/49.