Saputra, Handayani Jaka, and Rahma Maulidiah. 2025. “Challenges And Strategies Of Carbon Accounting Treatment In The Coal Mining Sector: An Empirical Study In East Kalimantan”. International Conference On Economics Business Management And Accounting (ICOEMA) 4 (1):198-204. https://conference.untag-sby.ac.id/index.php/icoema/article/view/5588.