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Authors
Sukma, Andhika Cahaya Titisan https://orcid.org/0000-0001-8628-4128
Budiyono, Budiyono
Al-Baarri, Ahmad Ni’matullah
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Funding
Funding for this research was provided by:
Kementerian Keuangan Republik Indonesia (Kementerian Keuangan Republik Indonesia)
Kementerian Pendidikan Tinggi, Sains, dan Teknologi (Kementerian Pendidikan Tinggi, Sains, dan Teknologi)
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Article History
Received: 25 February 2025
Revised: 4 May 2025
Accepted: 8 November 2025
First Online: 8 January 2026
Conflicts of interest
: The authors have declared that no competing interests.
