Gita Putri Rahayu, Luqman Hakim, Vivi Pratiwi, Fatma Nisa Nafilah, Naila Atika Sari, Sabrina Keashya Aurellia Putri, Nadia Zalfa Rahmatul Ulla, Suci Fadhila Rizti, and Yesi Kristiani Putri. “ANALISIS BUTIR SOAL HOTS ELEMEN PRINSIP DAN KONSEP DASAR AKUNTANSI DAN PERBANKAN MELALUI PROGRAM ANATES”. Widya Balina 10, no. 2 (December 11, 2025): 63–77. Accessed December 15, 2025. https://journal.staidenpasar.ac.id/index.php/wb/article/view/852.