Kusmana, E., Asyik, N.F. and 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), pp. 1053–1064. doi:10.70716/emis.v4i3.823.