Saputra, Dwi Luhur Ibnu
Purwaningsih, Henny
Farid, Muhammad
Basuki, Triyono
Rachmadetin, Jaka
Wijayanto, Herry
Laksmana, Roza Indra
Purwanto, Yuli
Funding for this research was provided by:
Kementerian Keuangan Republik Indonesia (37/II.7/HK/2023)
Article History
Received: 14 January 2025
Accepted: 26 August 2025
First Online: 10 September 2025
Declarations
:
: There is no conflict of interest needs to be declared.