Nurul Permatasari, Rika, Ahmad Juanda, and Aniek Rumijati. 2026. “Accounting Conservatism in Family Businesses: An Ethnographic Study of Guanxi in Samarinda Shipping Company”. E-Jurnal Akuntansi 36 (2):412-26. https://doi.org/10.24843/EJA.2026.v36.i02.p11.