Makmur, Andrew, Nurul Fauzi, Irda Rosita, Desi Handayani, and Gustati Gustati. “Investigating Financial Reporting Practices in Hybrid Financial Institusions in Indonesia”. Entrepreneurship and Small Business Research 1, no. 3 (December 5, 2022): 53–61. Accessed March 25, 2026. https://ecsis.org/index.php/esber/article/view/57.