Lestari , Yuyun. “Accounting Theory Structure As A Basis for Developing a Financial Reporting Framework”. ProBisnis : Jurnal Manajemen 17, no. 1 (February 28, 2026): 585–588. Accessed May 1, 2026. https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/1479.