Ikbal, Muhammad, Irwansyah Irwansyah, Ardi Paminto, Yana Ulfah, and Dio Caisar Darma. 2020. “Financial Intelligence: Financial Statement Fraud in Indonesia”. Journal of Intelligence Studies in Business 10 (3): 80-95. https://doi.org/10.37380/jisib.v10i3.640.