AMRIH, Gilang Ganjar; PURBOWATI, Lindri. Criminal Liability for the Manipulation of Financial Statements from the Perspective of Government Regulation Number 43 of 2025 Concerning Financial Reporting. Siber International Journal of Advanced Law (SIJAL), [S. l.], v. 4, n. 1, p. 543–553, 2026. DOI: 10.38035/sijal.v4i1.413. Disponível em: https://review.e-siber.org/SIJAL/article/view/413. Acesso em: 7 oct. 2026.