Arnianti, Suwedy, Nur Rizkianti Suryanto, and Muhammad Bashri Bas, “Human Capital Constrains in the implemetation of Pesantren Accounting Guidelines (PAP): Evidence from a modern Pesantren Al-Istiqamah Ngata Baru in Central Sulawesi”, J Sin Man, vol. 12, no. 2, pp. 141-147, Jul. 2025.