Khusniah, W., Anwar, C., & Gurendrawati, E. . (2026). Implementation of Accounting Conservatism from the Perspective of Pancasila Accounting: A Phenomenological Study at PT X Cirebon. Journal of International Accounting, Taxation and Information Systems, 3(2), 69-87. https://doi.org/10.70865/jiatis.v3i2.155