Wardana, Prisma, and Driana Leniwati. 2026. “Fuka’s Transformation As a Strengthening of the Accounting Information System for Claims Costs of State-Owned Companies Loading and Unloading”. Owner : Riset Dan Jurnal Akuntansi 10 (4):3726-34. https://doi.org/10.33395/owner.v10i4.3711.