Hariono, Taufan, and Driana leniwati. “Carbon Emission Disclosure Analysis: Financial and Non-Financial Impact of RTG Energy Transition on PT Terminal Petikemas Surabaya (TPS)’s Sustainability Report”. Owner : Riset dan Jurnal Akuntansi 10, no. 4 (October 1, 2026): 3935-3946. Accessed October 4, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/3499.