Fanani, Muchamad Syaika Gilang, dan M. Syaprin Zahidi. “Implementing Authorized Economic Operator Programmers in Emerging Market Customs Administrations”. Studi Akuntansi dan Bisnis Indonesia 1, no. 4 (Juni 24, 2026): 273–284. Diakses Juli 20, 2026. https://jurnal.stiekrakatau.ac.id/index.php/sabi/article/view/533.