Fauzi, Ekadyana Nuriman, and Mila Badriyah. “PRAKTIK KONSERVATISME AKUNTANSI PERUSAHAAN SEKTOR PERTAMBANGAN: PERAN DEBT COVENANT DAN PROFITABILITAS”. Finansha: Journal of Sharia Financial Management, vol. 4, no. 1, June 2023, pp. 1-17, doi:10.15575/fjsfm.v4i1.20885.