Duma Megaria Elisabeth, S. B. Siahaan, M. A. Napitupulu, M. P. Silalahi, and R. M. P. Simanjuntak, “Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems”, JIA, vol. 7, no. 2, pp. 559–578, Jan. 2026, doi: 10.36985/ncvt4p05.