Sukma, Andhika Cahaya Titisan https://orcid.org/0000-0001-8628-4128
Budiyono, Budiyono
Al-Baarri, Ahmad Ni’matullah
Funding for this research was provided by:
Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi (Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi)
Kementerian Keuangan Republik Indonesia (Kementerian Keuangan Republik Indonesia)
Article History
Received: 12 September 2024
Revised: 11 July 2025
Accepted: 9 August 2025
First Online: 23 August 2025
Declarations
:
: The authors have declared that no competing interests.
: Not applicable.