Batkunde, Adonia Anita, and Erik Piterson Radjawane. “ESG Disclousure Based Reporting Practices in the Public Sector: An Interpretive Study of Values, Ethics, and Accountability”. Jurnal Ekonomi dan Bisnis Digital 5, no. 2 (April 30, 2026): 145–158. Accessed June 13, 2026. https://journalministal.my.id/index.php/ministal/article/view/16.