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Authors
Amelia, Azizah
Sari, Rita Kartika
Prayogo, Yanico Hadi
Iswanto, Apri Heri
Lubis, Muhammad Adly Rahandi https://orcid.org/0000-0001-7860-3125
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Funding
Funding for this research was provided by:
Kementerian Keuangan Republik Indonesia (B-1726/II.7.5/FR/11/2022)
Kementerian Keuangan Republik Indonesia (B-2698/III.5/PR.03.08/11/2022)
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Article History
Received: 29 June 2025
Revised: 20 November 2025
Accepted: 4 December 2025
First Online: 22 December 2025
Declarations
:
: The authors declare no conflict of interest.
: Not applicable.
: Not applicable.
