Nurul Permatasari, Rika, Ahmad Juanda, and Aniek Rumijati. “Accounting Conservatism in Family-Owned Shipping Companies: An Ethnographic Study of Guanxi”. E-Jurnal Akuntansi 36, no. 2 (February 28, 2026). Accessed March 2, 2026. https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/3974.