Sugiarto, Suprihantosa. “Penilaian Kinerja Koperasi Dalam Perspektif Hukum Positif Di Indonesia”. WADIAH 6, no. 1 (January 24, 2022): 98 – 119. Accessed December 23, 2025. https://jurnalfebi.uinkediri.ac.id/index.php/wadiah/article/view/167.