Budiwitjaksono, G. S. ., Munari, M. and Suryaningrum, D. H. (2024) “Critical Review of XBRL Financial Reporting: Perspective Pancasila as One of Indonesia’s National Defense Values”, JASF: Journal of Accounting and Strategic Finance, 7(1), pp. 181–199. doi: 10.33005/jasf.v7i1.511.