HWIHANUS , H. . Nilai Perusahaan Badan Usaha Milik Negara selama Pandemi Covid-19. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 6, n. 1, p. 1127-1136, 2022. DOI: 10.33395/owner.v6i1.756. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/756. Acesso em: 1 may. 2026.