MATTER, F. FRONT MATTER VOL. 7 NO. 1 2022. Berkala Akuntansi dan Keuangan Indonesia, [S. l.], v. 7, n. 1, 2022. DOI: 10.20473/baki.v7i1.34632. Disponível em: https://e-journal.unair.ac.id/BAKI/article/view/34632. Acesso em: 4 jul. 2025.