Ilahi, Ade Ilham, Ainun Na’im, Singgih Wijayana, and Aviandi Okta Maulana. “nalysis of inancial ccounting tandard-etting nstitutions: overnment ersus rivate”. Journal of Indonesian Economy and Business 41, no. 1 (January 28, 2026): 28 - 51. ccessed July 19, 2026. https://journal.ugm.ac.id/v3/jieb/article/view/15008.