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Article History

Received: 13 November 2025

Accepted: 20 April 2026

First Online: 2 May 2026

Declarations

:

: This study received ethical approval from the Research Ethics Commission of the Faculty of Economics and Business, Universitas Sebelas Maret (Approval No. 223/UN27.04.5.1/PT.01.04/2025). All research procedures were carried out in accordance with the Declaration of Helsinki, the Belmont Report, and institutional guidelines and regulations governing research involving human participants. This section provide statements concerning the ethical aspects of the study. This section includes information on ethical approval, consent to participate, and consent to publish, confirming that the research has been conducted in accordance with applicable ethical standards and publication guidelines. Informed consent was obtained from all participants prior to their involvement in the study. Participation was voluntary, and all respondents were informed about the purpose of the research, their right to withdraw at any time, and the confidentiality of their responses.

: Not applicable.

: The authors declare no competing interests.