Saputra, Maulana Zdawan Kholid, Nanda Ida Farikhatun Nufus, Rina Rosia, and Abubaccar Baldeh. “How Can Accounting Conservatism Be Implemented? (Study of Infrastructure Sector Companies Listed on ISSI)”. Islamic Accounting Journal 6, no. 1 (July 3, 2026): 24–42. Accessed October 6, 2026. https://ejournal.uinsalatiga.ac.id/index.php/iaj/article/view/6211.