Ilahi, A. I., Ainun Na’im, Singgih Wijayana, and Aviandi Okta Maulana. “Analysis of Financial Accounting Standard-Setting Institutions: Government Versus Private”. Journal of Indonesian Economy and Business, Vol. 41, no. 1, Jan. 2026, pp. 28 -51, doi:10.22146/jieb.v41i1.15008.