Kartiko, Erik, Winda Ningsih, and Reny Dany Merliyana. “The Role of Triple Bottom Line Accounting in Advancing Sustainable Development”. Summa : Journal of Accounting and Tax 2, no. 3 (July 31, 2024): 178–191. Accessed November 6, 2025. https://journal.idscipub.com/index.php/summa/article/view/980.