KHUSNIAH, Widatul; ANWAR, Choirul; GURENDRAWATI, Etty. 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, [S. l.], v. 3, n. 2, p. 69–87, 2026. DOI: 10.70865/jiatis.v3i2.155. Disponível em: https://jiatis.com/index.php/journal/article/view/155. Acesso em: 21 jul. 2026.