MARLINA, E.; PUTRI, A. A.; SURIYANTI, L. H. Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia. Journal of Accounting and Investment, [S. l.], v. 24, n. 2, p. 306–322, 2023. DOI: 10.18196/jai.v24i2.16562. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/16562. Acesso em: 15 sep. 2025.