Kusmana, Endang, et al. “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, vol. 4, no. 3, Aug. 2026, pp. 1053-64, https://doi.org/10.70716/emis.v4i3.823.