SUGIYANTO, Sugiyanto; AZIZAH, Mutiara Nur. Model Pemisahan (Spin-Off) Unit Simpan Pinjam Menjadi Koperasi Simpan Pinjam yang Independen. J-Coop : Journal of Co-operative, [S. l.], v. 2, n. 1, p. 217–226, 2026. DOI: 10.32670/jc.v2i1.62. Disponível em: https://ojs.ikopin.ac.id/jcoop/article/view/62. Acesso em: 15 aug. 2026.