Nurul Permatasari, R., Juanda, A. and Rumijati, A. (2026) “Accounting Conservatism in Family Businesses: An Ethnographic Study of Guanxi in Samarinda Shipping Company”, E-Jurnal Akuntansi, 36(2), pp. 412–426. doi: 10.24843/EJA.2026.v36.i02.p11.