N. Farizha, Mutmainnah, Ernawaty Usman, Jurana, and Mustamin, “Strategic Innovation in Accounting Ethics: How Religious Spirituality Shapes Competitive Advantage in Developed and Developing Countries”, Journal of Strategic Innovation in Economics and Business, vol. 1, no. 2, pp. 74–89, Nov. 2025, doi: 10.65101/sinebis.v1i2.158.