Kusmana, E., Asyik, N. F., & Wahidahwati, W. (2026). The Effect of EMA and CSR Costs on BOPO Mediated by GRI 11-Based CSR Disclosure: Pertamina Group 2020–2025. Jurnal Ekonomi, Manajemen, Dan Bisnis, 4(3), 1053-1064. https://doi.org/10.70716/emis.v4i3.823