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”. Jurnal Sinar Manajemen, Vol. 12, no. 2, July 2025, pp. 141-7, doi:10.56338/jsm.v12i2.8676.