Kusuma, F. Y. D., and I. P. Rahmawati. “Analysis of Measurement of Financial Difficulties and Financial Report Fraud (A Case Study at PT Asabri (Persero) 2010-2018)”. AKUMULASI: Indonesian Journal of Applied Accounting and Finance, vol. 2, no. 1, June 2023, pp. 34-51, doi:10.20961/akumulasi.v2i1.736.