Situmorang, Bornok, Heru Tjaraka, and Santi Novita. “The Role of Pancasila Perspective Accounting in Overcoming The Trap of Online-Based Loans: A Phenomenological Study of Accountants”. Jurnal Kajian Akuntansi 9, no. 1 (July 31, 2025): 19–39. Accessed August 21, 2025. https://jurnal.ugj.ac.id/index.php/jka/article/view/9681.