Istinfarani, Sofiana, and Fika Azmi. “Faktor Penentu Tingkat Efisiensi Kinerja Perbankan”. Jurnal Akuntansi dan Pajak 20, no. 02 (January 24, 2020). Accessed July 11, 2025. https://jurnal.stie-aas.ac.id/index.php/jap/article/view/800.