Batkunde, A.A. and Radjawane, E.P. 2026. ESG Disclousure Based Reporting Practices in the Public Sector: An Interpretive Study of Values, Ethics, and Accountability. Jurnal Ekonomi dan Bisnis Digital. 5, 2 (Apr. 2026), 145–158. DOI:https://doi.org/10.55927/ministal.v5i2.16.