Antonius Singgih Setiawan, and Jamaludin Iskak. “Strategic Management Accounting: Historical Business Performance, Owner-Management Characteristics, Innovation Culture”. Jurnal Akuntansi 27, no. 2 (May 2, 2023): 197–217. Accessed May 14, 2024. http://ecojoin.org/index.php/EJA/article/view/1243.