Junaid A, Susanto E, Muh. Arif, Basalamah MSA, Said D. Internalisasi Nilai Budaya Sipakatau dalam Akuntansi Pertanggungjawaban Sosial . Owner [Internet]. 2025Jan.17 [cited 2026Apr.18];9(1):593-605. Available from: https://www.owner.polgan.ac.id/index.php/owner/article/view/2606