Hanapi, A.P. and Munandar, A. 2026. Sensemaking and Institutional Pressure in Digital Financial Reporting: A Phenomenological Study of the Use of SIPD-RI at the Regional Financial and Asset Management Agency (BPKAD) of Bekasi City. International Journal of Business, Management and Economics. 7, 3 (Aug. 2026), 383 - 394. DOI:https://doi.org/10.47747/ijbme.v7i3.3518.