Zulfikar, Nirina Annara Vania, Firman Ardhiansyah, Muhammad Fazaro Alfarishi, Elfrida Esti Nur Azizah, Retno Dwi Ariyanti, and Tessa Evazalina. 2026. “COMPLIANCE BY DESIGN: REGISTRATION-TO-FILING PATHWAYS AND FRICTION POINTS”. Journal of Strategic Behaviour Accounting 1 (3). https://journal.unesa.ac.id/index.php/jsba/article/view/47049.