Hermanto, Suwardi Bambang. “The Role of Sharing of Accounting Learning Materials in the Use of E-Learning in Higher Education”. American Scientific Research Journal for Engineering, Technology, and Sciences 40, no. 1 (March 7, 2018): 252–272. Accessed May 3, 2024. https://asrjetsjournal.org/index.php/American_Scientific_Journal/article/view/3897.